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TMI Blog2016 (6) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... aken therein, I set aside the orders passed by the CIT(A) and direct the CIT(A) to verify as to whether the cash seized during the course of search/recovered thereafter is sufficient to meet the tax liability for the years under consideration and the CIT(A) is thereafter directed to entertain the appeals, subject to the assessees filing a condonation petition which shall be considered by the CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted for adjudication. Aggrieved by the orders passed by the Ld. CIT(A), assessees herein preferred appeals contending inter alia, that the admitted tax should have been adjusted against the cash seized from the assessees/ recovers thereafter and thus, it cannot be said to be a case of non-compliance of the provisions of Section 249(4)(a) of the I.T. Act. Assessees paid institution fees of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2015 in ITA.Nos.1166, 1167, 1168 1169/Hyd/2014 in the case of Mr. Ravela Ramakrishna, Hyderabad vs. ACIT, Centrtal Circle-5, Hyderabad. ii. Order dated 11.02.2011 in ITA.No.1079/Hyd/2010 in the case of Mr. A. Harinath Reddy, Hyderabad vs. DCIT, Central Circle-6, Hyderabad. 3. The Ld. Counsel appearing on behalf of the assessee further submitted that in the case of Mr. Ravella Ramakrish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. CIT(A) on merits. In the said case, the ITAT A Bench, Hyderabad followed the earlier decision of ITAT B Bench Hyderabad in the case of AKR Constructions Ltd., Hyderabad vs. DCIT, CC-1(1), Hyderabad (in ITA.No.572/Hyd/2015 dated 30.07.2015) wherein the Bench observed that the appeal should be deemed to have been filed on the date admitted tax has been paid/adjusted and the Ld. CIT(A) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax liability for the years under consideration and the CIT(A) is thereafter directed to entertain the appeals, subject to the assessees filing a condonation petition which shall be considered by the CIT(A) on merits. 6. In the result, appeals of the assessees are treated as allowed for statistical purposes. Order pronounced in the open Court on 21.06.2016. - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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