9911796707
TMI Blog2023 (2) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... e fitness of things, we deem it appropriate that the matter is set-aside to the file of the ld CIT(A) to consider the same and decide the matter a fresh as per law after providing reasonable opportunity to the assessee. Both the parties have agreed to the same. Therefore, leaving the various contentions open and not deciding on the merits of the case, the matter is set-aside to the file of the ld CIT(A). Appeal of the assessee is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the present appeal. It has been submitted that there were number of appeals pending before the Ld. CIT(A) in case of the assessee as well as other group companies for multiple years wherein the hearings happened over a period of time and there were cases where the matter were heard and thereafter no notices were received fixing the matter for further hearing and even no orders were received. Therefore for the instant year, the assessee was under the genuine believe that no order has been passed by the Ld. CIT(A). However on 11/11/2017, a notice under section 226(3) was received from the office of the TRO pertaining to A.Y. 2011-12, 2012-13 and 2013-14 and not for impugned assessment year and the assessee was under the belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al wherever advised. 4. We have heard the rival contentions and purused the material available on record. There is no dispute that there has been a delay in filing the present appeal and the period of delay as computed by the Registry comes to 1774 days. There is also no dispute that under section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there was sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient cause on its part in not presenting the present appeal within the prescribed time. In the instant case, an affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld CIT(A) in May 2014 though a copy thereof has not been received. The fact that TRO has not raised the tax demand and there is change in the office of the ld CIT(A) wouldn't help the case of the assessee in explaining the delay as the onus is on the assessee to take appropriate steps. It is however unclear as to how the assessee came to know about passing of the appellate order. We therefore find that there are latches on part of the assessee in not filing the present appeal within prescribed time frame. At the same time, we believe that where the assessee has come in appeal before this Tribunal, it deserve an opportunity to be heard once before the matter is consigned to records. As held by the Hon'ble Supreme Court, where substant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills/water bills/other taxes were never asked to be placed on record. The contents of the written submissions at Pages 1 -2 are re-iterated and the evidence placed at Pages 7-57 of the Paper Book are relied upon to impress upon the contention that the house was being used as an office and the depreciation has been rightly claimed. 6. Ground No.2 relates to upholding of addition of Rs.7,66,255/- applying the provisions of Section 36(l)(iii). It was submitted by the ld AR that during the course of Appellate proceedings, the assessee placed on record written submissions placed in the Paper Book at Pages 1 -6. The explanation in respect of this ground is at Pages 2-3 of the written submissions. The assessee specifically referred to the reply d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ival contentions and purused the material available on record. We find that it is a common contention of the ld AR that written submissions, the explanation and the supported documentation submitted by the assessee has either not been considered or properly appreciated by the ld CIT(A). It is a matter of record that the explanation and documentation so submitted by the assessee is available on record and therefore, in the fitness of things, we deem it appropriate that the matter is set-aside to the file of the ld CIT(A) to consider the same and decide the matter a fresh as per law after providing reasonable opportunity to the assessee. Both the parties have agreed to the same. Therefore, leaving the various contentions open and not deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
