Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 893 - AT - Income TaxCondonation of delay - eligible reasons of delay - HELD THAT:- If we examine the explanation given by the assessee, then it would reveal that the appeals could not be filed by the assessee in time mainly on account of laxity on the part of Chartered Accountant, who has been instructed for further follow up in the matter including filing of the appeal before the Tribunal. Second reason given by the assessee is that of old age and the time taken for collecting various information and documents for filing appeal before the Tribunal. Though, we do not have any material to verify this pleadings, but considering age of the assessee and the facts that the assessee would not gain anything by not filing the appeal in time, more so when he has good cause in hand for defending the case before the Tribunal, we condone the delay. Assessment u/s 153A - incriminating material belong to the assessee found at the premises of the some other person or not? - HELD THAT:- As relying on KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] there is no seized material referred by the AO while making additions. Hence, the impugned additions are not sustainable.
|