2018 (12) TMI 1843

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..... LD THAT:- Both the authorities below rejected the claim of the assessee on the ground that there was no evidence available on record for providing modern kitchen. Even before this Tribunal, no evidence is produced for providing modern kitchen after purchase of flat. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confir .....

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..... l by the Revenue. The Revenue has filed a petition for condonation of delay. We heard the Ld. D.R. and the Ld.counsel for the assessee. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal. 3. When the appeal was taken up for hearing, Shri AR.V. Sreenivasan, the Ld. Departmental Representative very fai .....

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..... low rejected the claim of the assessee on the ground that there was no evidence available on record for providing modern kitchen. Even before this Tribunal, no evidence is produced for providing modern kitchen after purchase of flat. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. 6. In the result, both th .....

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