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TMI Blog2023 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... e complying with the principles of natural justice. In view thereof we set aside the order of the ld. CIT (A) and restore the matter to the file of the ld. A.O accordingly. Grounds of appeal of the assessee are allowed for statistical purposes. - ITA No. 280/PUN/2022 - - - Dated:- 20-2-2023 - Shri R.S. Syal, Vice President And Shri Partha Sarathi Chaudhury, Judicial Member For the Appellant : Shri Suhas P. Bora For the Respondent : Shri Ramnath P. Murkunde ORDER PER SHRI PARTHA SARATHI CHAUDHURY, J.M. This appeal preferred by the assessee emanates from order of ld. CIT(A)-12, Pune dated 23-09-2019 A.Y. 2012-13 as per the following grounds of appeal. The following grounds are taken without prejudice to each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant craves leave to add, alter, amend or delete any of the above grounds of appeal. 2. At the outset, it is observed that this appeal is time-barred by 888 days. The assessee has filed condonation of delay petition as well as Affidavit which are placed on record. The ld. A.R for the assessee also submitted that out of the said delay of 888 days, 774 days were covered during the covid period. We have also perused the contents of the condonation petition as well as Affidavit and have heard the submissions of the ld. A.R. In our considered view, the delay caused is not attributable to the deliberate misconduct or malafide intention, if any, on the part of the assessee. This delay has been caused due to the circumstantial reasons and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of these facts a notice u/s 148 of the Act was issued to the assessee for A.Y. 2012-13 after seeking appropriate approval from the concerned authority. In response to this notice, the assessee filed his return of income of Rs. 77,01,312/-. In the course of re-assessment proceedings, the assessee was specifically asked to explain whether an application made by the assessee under the Income Disclosure Scheme 2016 (hereinafter referred to as the IDS 2016 ) has attained the finality. The ld. A.R for the assessee had submitted that the assessee has not received any certificate in Form No. 4 from the Competent Authority. In other words, the assessee contended that he has declared Rs. 23,00,00/- in the IDS 2016 for which he has received a Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexed in the paper book from pages 30 onwards upto page 46 and therein a copy of IDS Form No. 4 dated 12-02-2020 is also there and these evidences would be pertinent to consider the merits of the issue and therefore, he prayed that these evidences may be admitted and the matter may be remanded to the file of the ld. A.O. for re-adjudication as per law. The ld. D.R conceded the fact that as the copy of IDS Form No. 4 dated 12-02-2020 was not there before the Department earlier, the matter may therefore, be remanded back to the file of the ld. A.O. 5. Having heard the parties herein, considering the facts and circumstances, the orders of the subordinate authorities, the submissions of the parties and the additional evidences filed, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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