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2014 (4) TMI 474 - AT - Income TaxCondonation of delay in filing the cross objections – Assessment u/s 253A - Assessee being an NRI – Absence of incriminating material - Held that:- The assessee is an NRI as is apparent from the facts narrated in the file relating to appellate proceedings - in the year 2013 the Delhi Tribunal in a number of cases has held that in the absence of incriminating material found at the time of search no addition can be made in the years in which assessments were completed - The issue raised in the cross objections being legal in nature and in view of the fact that assessee is an NRI who used to visit India on few occasions only, the delay in filing of cross objections is condoned - Relying upon MGF Automobiles Ltd. v. ACIT [2013 (9) TMI 439 - ITAT DELHI] - no additions were to be made without any incriminating material – Decided in favour of Assessee.
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