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TMI Blog2021 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is filed by the assessee against the order of the Ld. CIT (A)-3, Hyderabad in appal No. 0890/ITO/Syp/CIT (A)-3/2014-15, dated 20/05/2019 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the AY 2009-10. 2. The assessee has raised four grounds in its appeal and they are extracted herein below for reference:- "1. The order of the CIT (A) is erroneous both on facts and law. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s extracted herein below: - "............During the relevant period the Chartered Accountant of the petitioner firm was pre-occupied with the prepareation and filing of return of income the last date for which was 31/8/2019. The order of the Ld. CIT (A) got mixed up with other filed and was lost sight off. When the AO was pressurizing for payment of demand, consequent to the disposal of first ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee's Counsel We find that the delay of 122 days in filing of the assessee's appeal before the Tribunal has occurred due to the files being misplaced and ill health of the assessee's counsel. Hence I am of the view that though there is some negligence on the part of the assessee it deserves some leniency. Therefore, in the interest of Justice I hereby condone the delay of 122 days in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of scrutiny assessment proceedings, it was revealed that the assessee has not maintained his books of accounts. It was also revealed that the assessee had sold built up space for Rs. 1,21,46,655/-. Since the assessee could not furnish sufficient details to determine the profit arising out of the sale of the built-up space of Rs. 1,21,46,655/- the Ld. AO estimated the income on the sale @15% on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that this order is pronounced after 90 days of hearing the appeal, which is though against the usual norms, I find it appropriate, taking into consideration of the extra-ordinary situation in the light of the lock-down due to Covid-19 pandemic. While doing so, I have relied in the decision of Mumbai Bench of the Tribunal in the case of DCIT vs. JSW Ltd. In ITA No.6264/M/2018 and 6103/M/2018 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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