9911796707
TMI Blog2021 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... nd merits of the case. Therefore, in the interest of justice, we, remit the matter back to the file of the ld. CIT(A) with a direction to decide the appeal afresh on merits after giving opportunity of hearing to the assessee. The assessee is directed to comply with the notices and cooperate with the department and submit the necessary details for disposal of appeal before the Ld. CIT(A). Accordingly, appeal of the assessee is allowed for statistical purpose. Appeal filed by the assessee stands allowed for statistical purpose. - I.T.A. No. 149/VIZ/2020 - - - Dated:- 29-4-2021 - N.K. Choudhry, Member (J) And D.S. Sunder Singh, Member (A) For the Appellant : A. Chakradhar, CA For the Respondents : N. Gopi Krishna, Sr. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Telangana in the case of Thunuguntla Jagan Mohan Rao vs DCIT, Circle(2)1, Hyderabad, in ITTA No. 20/2020, dated 13/08/2020 condoned the delay of 154 days and held that while condoning the delay, the court should be liberal and show utmost consideration to the suitor if the explanation does not smack of malafide or it is not put forth as part of dilatory strategy. The Hon'ble Supreme Court on similar facts of having no knowledge of passing the order, in the case of Senior Bhosale Estate (HUF) vs Assistant Commissioner of Income tax in civil appeal No. 6671 - 6676 of 2010 dated 7th November 2019, has condoned the delay of 1754 days. We extract the relevant part of the order of Hon'ble Apex court in Senior Bhosale Estate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the principles laid by Hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471 (SC), we find it justifiable to condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeal is admitted. 4. In this case, the assessment was completed u/sec. 143(3) by an order dated 09/03/2015. In the assessment order, the AO made the addition relating to the excess depreciation of ₹ 19,59,263/- and unexplained cash credits amounting to ₹ 9.00 lakhs. On appeal, ld. CIT(A) has confirmed the additions and assessee filed the appeal the appeal before the Tribunal. 5. During the appeal hearing the Ld. A.R argued that complete information was given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
