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2014 (8) TMI 163 - AT - Income TaxEx-parte order - Deferred revenue expenses added - deferred revenue expenditure of ₹ 49,79,000/-, which was reduced from the profit of ₹ 28,34,000/- to show nil income the AO disallowed the deferred revenue expenditure - Held that:- CIT(A) has granted several opportunities to the assessee to represent his case, which assessee has not availed, though, considering the nature of dispute and in the interest of justice, one more opportunity is allowed to the assessee to represent his case before the CIT(A) thus, the matter is remitted back to the CIT(A) for fresh adjudication Decided in favour of Assessee. Condonation of delay Affidavit not furnished before CIT(A) Held that:- Assessee has filed the appeal before the CIT(A) with a delay of 12 days - assessee has explained the cause of delay and requested for condoning the delay - The affidavit has been filed for the first time and was not filed before the CIT(A) before whom the delay has occurred thus, the matter is to be remitted back to the CIT(A) for the purpose of considering condonation of delay and hearing the appeal on merit Decided in favour of Assessee.
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