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2019 (11) TMI 1226 - AT - Income TaxCondonation of delay - delay of 1895 days - Addition u/s 69 - Double additions - HELD THAT:- Having filed the cash receipt in the regular returns, the addition made by the AO amounts double addition of same income in the block period as well as in the regular returns of income. Therefore, it causes unnecessary hardship and financial injury to the assessee. The assessee is a small employee in the educational institution and the problem is more so in the case of small assesses. Hence, technical default in not filing the appeal within the time limit should not be a reason for non-condonation of delay and we are of the considered opinion that in the interest of the justice, the delay required to be condoned. Accordingly, we condone the delay. Addition of ‘un-disclosed income’ - HELD THAT:- We have heard both the parties. In the instant case, the assessee has admitted the said income in the regular returns filed for the AYs.2003-04 & 2004-05 and also filed the acknowledgement copy before us during the course of hearing. This fact was not controverted by the Ld.DR - delete the addition made by the AO.
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