9911796707
TMI Blog2023 (5) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... . In our considered view these directions were unwarranted and uncalled for as the issue was not before the CIT(A) no such power has been granted by the Act, therefore, the impugned direction of the CIT(A) is held to be in excess of the jurisdiction conferred by section 251 of the Act and hence same are directed to be deleted. Ground No.2 and 3 taken together are allowed. - SH. N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER For the Appellant : Sh. Gautam Jain, Advocate For the Respondent : Sh. Kanv Bali, Sr DR ORDER PER N.K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-1, New Delhi dated 28.08.2019 pertaining to A.Y. 2013-14. 2. The grievance of the assessee read as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant company be allowed and directions issued by the learned Commissioner of Income Tax (Appeals) are without jurisdiction and therefore may kindly be deleted. 3. At the very outset the Counsel for the assessee did not press ground No.1 and 4 and the same is dismissed as not pressed. 4. The first appellate order was served upon the assessee on 30.09.2019 and as such the appeal was due to be filed by 29.11.2019 whereas the appeal has been filed on 28.08.2019 leading to a delay of 475 days. If the period of corona during which the Hon ble Supreme Court has suspended the period of limitation is excluded then the effective delay comes to 106 days. 5. Requesting the condonation of delay the assessee stated that when the CIT(A) has give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses [Emphasis Supplied] 9. Considering the contents of the affidavits in the light of the aforementioned judicial decisions we are of the considered view that the technicalities should not come in the way in inparting justice, the delay is accordingly condoned. 10. The substantive grievance argued before us read under :- 2. That the learned Commissioner of Income Tax (Appeals) has also erred both in law and on facts and otherwise too act without jurisdiction in holding that interest free loans given to directors are perquisites u/s 17 of the Income Tax Act read with Rule 3(7)(i) of the Income Tax Rules 1962 and also directing the learned Assessing Officer to take appropriate action so as to tax the perquisites under section 17 of the Act re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit. (2) The Commissioner (Appeals) shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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