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2018 (5) TMI 248 - AT - Income TaxCondonation of delay - Additional evidences submitted by the assessee - Held that:- Assessee had sought condonation of delay before Ld. CIT(A) vide letter dated 16/04/2014, which is not before us and therefore, it is not clear as to the stand taken by the assessee therein. Secondly, it is undisputed fact that the company was under liquidation and it was the liquidator only who alone was competent to carry out proceedings on behalf of the company. On totality of facts and circumstances, we deem it fit to restore the matter back to the file of CIT(A) for reconsideration of additional evidences submitted by the assessee before us and decide the same in the light of submissions made by the assessee.
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