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2014 (11) TMI 1283 - AT - Income TaxDelay in filling appeal late by 11 days - Disallowance on account of interest expenses - HELD THAT:- In our considered opinion, the assessee does not stand to benefit by lodging an appeal late and when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred. We, accordingly condone the delay for both the years. A careful perusal of the order of the Ld. CIT(A) shows that he has followed the decision in the case of Hitesh S. Mehta [2013 (10) TMI 1065 - ITAT MUMBAI] son of the assessee for A.Y. 2005-06In the case of Hitesh S. Mehta, we find that the Tribunal has restored this issue to the file of the Ld. CIT(A) to adjudicate afresh along with the adjudication of the other ground pertaining to the rejection/reliability of the books of account. Since the Ld. CIT(A) has followed his own decision in the case of Hitesh S. Mehta, respectfully following the findings of the Tribunal in the case of Hitesh S. Mehta as mentioned hereinabove, the issue is restored to the file of the Ld. CIT(A) to be decided afresh in the line of the directions given in the case of Hitesh S. Mehta. Appeals filed by the assessee is treated as partly allowed for statistical purpose.
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