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TMI Blog2014 (11) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred. We, accordingly condone the delay for both the years. A careful perusal of the order of the Ld. CIT(A) shows that he has followed the decision in the case of Hitesh S. Mehta [ 2013 (10) TMI 1065 - ITAT MUMBAI] son of the assessee for A.Y. 2005-06In the case of Hit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta For the Respondent : Shri P. Daniel ORDER PER N.K. BILLAIYA, AM : These two appeals by the assessee are preferred against two separate orders of the Ld. CIT(A)-40, Mumbai dt.15.2.2011 pertaining to A.Yrs.2000-01 2001-02. Both these appeals have common issues therefore they were heard together and dispose of by this common order. 2. In both the appeals, the assessee has raised additional grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dt. 25.11.2014. The impugned disallowance of interest is now Rs. 91,73,162/- in A.Y. 2000-01 and the disallowance of interest of Rs. 1,71,48,020/- in A.Y. 2001-02 stands modified at Rs. 97,85,784/-. 4.1. In both the years, the appeal is late by 11 days. In the application for the condonation of delay, it is mentioned that the family members are notified persons and all assets are attached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our notice the decision of the Tribunal in the case of Divine Holding Pvt. Ltd. in ITA Nos. 8199 7346/M/2010. It is the say of the Ld. DR that on identical set of facts, the Tribunal has dismissed the claim of interest by the assessee. 7. A careful perusal of the order of the Ld. CIT(A) shows that at para 5.4 of his order, he has followed the decision in the case of Hitesh S. Mehta son of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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