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TMI Blog2020 (9) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee may not be strictly able to support the explanation for condonation of delay, we are of the view that for taking a pragmatic view in the facts and circumstances explained above, the delay shall have to be condoned. In view of the above, we condone the delay in filing the appeals before the Tribunal in all the above years. Since the additions on merit have already been deleted by the Ld. CIT(A) and no further appeals are pending as per contention of the Ld. D.R. on merit, therefore, there may not be a default on the part of the assessee and at best it could be considered as a technical default, for which, in our view, penalty should not be levied by the authorities below for failure to comply with the notices under section 142(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment orders in absence of assessee passed the ex- parte Orders under section 153A/144 of the I.T. Act, 1961 and determined the income of assessee on estimate basis. He has submitted that assessee preferred appeals before the Ld. CIT(A) against the quantum additions made in ex-parte assessment orders and the Ld. CIT(A) vide Order Dated 02.05.2017 for above assessment years deleted the entire additions holding that the additions are made in absence of any material found during the course of search under section 132 of the I.T. Act, 1961, following the decision of Hon ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.), copies of the Orders Dated 02.05.2017 are placed on record. Learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance of the notices issued under section 142(1) at the assessment proceedings. Since there was default on the part of the assessee, A.O. passed the ex-parte assessment order and determined the income of assessee on estimate basis. Since the case of the assessee are connected with the search, therefore, assessment orders were passed under section 153A/144 of the I.T. Act, 1961. The Ld. CIT(A) vide Order Dated 02.05.2017 for the above assessment years deleted the entire additions following the Judgment of Hon ble Delhi High Court in the case of CIT vs., Kabul Chawla (supra). Thus, no additions stand against the assessee and the estimated additions did not survive against the assessee. Thus, technically, on deletion of all the addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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