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2019 (5) TMI 554 - HC - Income TaxCondonation of delay - delay of 8 days in filing the Appeal before the CIT (A) and 145 days in filing the Appeal before the Tribunal - Medical Ailments of the Assessee - disallowance of Cash Credit entries - HELD THAT:- Both the Appellate Forums have failed to consider the case of the Assessee on merits and decide his Appeal with regard to the Cash Credit entries of which disallowance was made by the Assessing Authority. Assessee submitted before us that as against the demand of ₹ 7,27,210/-, a substantial amount viz., ₹ 4,75,000/- stands paid by the Assessee during the period from May 2010 to June 2018 as per the details furnished in the Memorandum of Appeal filed by the Assessee and even after filing of the present Appeal, further payments have been made and in total, around ₹ 7,00,000 has been paid. Therefore, we are of the opinion that the matter deserves to be remitted back to the Tribunal for deciding the Appeal on merits. Accordingly, we condone the delay in filing the said Appeal and we request the learned Tribunal to decide the Appeal on merits and in accordance with law within a period of 6 months from today
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