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2015 (11) TMI 1788 - ITAT KOLKATACondonation of delay - delay of 2078 days - HELD THAT:- It is observed that in the identical facts and circumstances involved in the case of Magnum Export, the Coordinate Bench of this Tribunal has condoned a similar delay of 2078 days on the part of the assessee in filing its appeal for the similar reasons vide its order [2014 (1) TMI 435 - ITAT KOLKATA]. This decision of the Coordinate Bench of this Tribunal cited by the assessee thus is squarely applicable in the present case and this position is not disputed even by the D.R. at the time of hearing before us, we, therefore, condone the delay on the part of the assessee in filing this appeal before the Tribunal and proceed to dispose of the said appeal on merit. Disallowance on account of assessee’s claim for deduction under section 80HHC - Issue relating to the assessee’s claim for deduction under section 80HHC has to go back to the AO for deciding on merit keeping in view the relevant provisions of the law as are finally applicable to the year under consideration. It is also observed that vide its order dated 08.02.2013 [2014 (1) TMI 435 - ITAT KOLKATA] passed in the case of Magnum Export, the Coordinate Bench of this Tribunal has also restored a similar issue to the file of the AO for deciding the same afresh after verifying the relevant facts from record and applying the relevant provisions of law. Set aside the impugned order of the CIT(Appeals) on this issue and restore the matter to the file of the AO for deciding the same afresh - Appeal of the assessee is treated as allowed.
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