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TMI Blog2023 (9) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusions reached in the matter, it should have acted with alacrity, and not slept over its right. As noted above, there was a failure on the part of the appellant/assessee to institute an appeal even after it discovered the order passed by the CIT(A) in the second round, i.e., the order dated 01.012.2015. It took nearly three (3) months to approach the Tribunal. We are of the opinion that no interference is called for with the order of the Tribunal. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Appellant Through: Mr Kanishk Ahuja with Mr Vinod Khanna and Mr Pushkar Khanna, Advs. For the Respondent Through: Mr Kunal Sharma, Sr Standing Counsel with Mr Shubhendu Bhattacha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch led to the instant appeal being filed with the Tribunal in September 2018. 7. Counsel for the appellant/assessee says that, on merits, it had a good case. In this context, our attention has been drawn to the order passed by the CIT(A) in the first round dated 27.05.2013. 7.1 It is the submission of the counsel for the appellant/assessee that the only addition with which the appellant/assessee was dissatisfied was the disallowance of hiring charges. 7.2 It is further submitted that disallowance was made by the Assessing Officer (AO) in the first round, on account of the fact the Tax Deducted at Source (TDS) had not been deducted by the appellant/assessee while paying the charges for hiring equipment and machinery. 7.3 The subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under Section 133(6) of the Act to the sundry creditors, none of them responded to the same. 13.2 Furthermore, the AO noticed that no confirmation of the address of the persons, who supposedly supplied machinery and equipment to the appellant/assessee, was submitted. 14. Thus, having regard to the overall sense that the AO had, which was that this was not a genuine transaction, in our view, if the appellant/assessee was aggrieved by the conclusions reached in the matter, it should have acted with alacrity, and not slept over its right. 15. As noted above, there was a failure on the part of the appellant/assessee to institute an appeal even after it discovered the order passed by the CIT(A) in the second round, i.e., the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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