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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 ..... ER 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 ground. At the outset, the Ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned 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 assessee's son Shri Ashwin M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 assessee for A.Y. 2005-06. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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