9911796707
TMI Blog2022 (3) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the CIT(A), the assessee has given the explanation for the delay in filing the appeal. From the perusal of order it cannot be seen that the CIT(A) called for the affidavit of the assesse for explaining the delay. Since the assessee has not followed the proper procedure before the CIT(A), therefore, it will be appropriate to remand back the issue to the file of the CIT(A). We further direct the assessee to file the proper condonation of delay application along with the affidavit explaining the delay therein. Thereafter, the CIT(A) should decide the case on merit as well taking cognizance of the submissions of the assessee as per law. Appeal of the assessee is partly allowed for statistical purpose. - ITA No. 184/Ind/2021 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Interest on ET 11,153 15,990 Total 1,93,532/- 1,15,054 78,478 2. The Id. CIT(A), NFAC was not justified in adding Rs.4,95,540/- paid towards the rate difference in LPG Cylinder being debited in past years expenses but determined and ascertained during F.Y. 2016-17. 3. That the Id CIT(A), NFAC was not justified in dismissing the appeal filed against order u/s .143(1)(a) without considering the explanation offered by the appellant. 4. That the Id. CIT(A), NFAC was not justified in rejecting the condonation application filed for delay in filing Form 35 without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to upholding addition of Rs.3,79,350/- under Section 36(1)(va) of the Act in respect of delay in payments of Employee s as well as employer s contribution of Provident Fund/Employees State Insurance. The Ld. A.R. submitted that the Centralized Processing Centre (CPC) has made the said addition without appreciating that the same was deposited within the time available to the assessee under Section 43B of the Act i.e. before filing the return of income. The Ld. A.R. further submitted that the assessee claimed the benefit of Section as the issue is covered in favour of the assessee by the various decisions of the Hon ble High Courts across the country most specifically that of the decision of Hon ble Delhi High Court in the case of AIMIL Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he explanation for the delay in filing the appeal. From the perusal of order it cannot be seen that the CIT(A) called for the affidavit of the assesse for explaining the delay. Since the assessee has not followed the proper procedure before the CIT(A), therefore, it will be appropriate to remand back the issue to the file of the CIT(A). We further direct the assesse to file the proper condonation of delay application along with the affidavit explaining the delay therein. Thereafter, the CIT(A) should decide the case on merit as well taking cognizance of the submissions of the assesse as per law. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Thus, the appeal of the assessee is partl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
