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2006 (8) TMI 660 - ITAT CHENNAICondonation of delay in filing of the appeal by 310 days - No cogent reasons produced - Condonation of delay of 20 days in filing the appeal - Addition of excise duty and sales-tax to the turnover for the purpose of computation of deduction under Section 80HHC - Disallowance made under Section 43B in respect of PF and ESI. Addition of excise duty and sales-tax to the turnover for the purpose of computation of deduction under Section 80HHC - HELD THAT:- This issue is covered in favour of the assessee by the Hon'ble jurisdictional High Court decision in CIT v. Sundarm Fasteners Ltd [2004 (10) TMI 33 - MADRAS HIGH COURT]. In this case, it was held that excise duty and sales-tax have to be excluded from turnover for the purposes of Section 80HHC. Respectfully following the precedent, we decide the issue in favour of the assessee and against the Revenue. Condonation of delay of 20 days in filing the appeal - HELD THAT:- The reason for the delay has been attributed by the Department that there were some administrative reasons for this small delay. Considering the circumstances and hearing the counsel, the appeal is condoned. Disallowance made under Section 43B in respect of PF and ESI - HELD THAT:- In this case, the payments were made within the grace period allowed under the respective enactments. The same is covered in favour of the assessee by the Hon'ble jurisdictional High Court decision in CIT v. Shri Ganapathy Mills Co. Ltd. [1999 (2) TMI 26 - MADRAS HIGH COURT] - the Revenue's appeal is dismissed. Condonation of delay in filing of the appeal by 310 days - No cogent reasons produced - HELD THAT:- There was a difference of opinion amongst the Members of the Bench and the following question was answered by the Third Member: Whether, in the facts and circumstances of the case, there is sufficient cause on the part of the assessee for not filing the appeal within the period of limitation? The Hon'ble Vice President, Shri M.K. Chaturvedi sitting as Third Member vide his order dt. 11th Aug., 2006 has concurred with the view of the AM. Therefore, in accordance with the majority view, the issue is decided against the assessee and the appeal of the assessee is dismissed.
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