Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 739 - HC - Income TaxCondonation of delay - reasons for delay - Assessee, urged before us that on account of floods in Chennai and non-availability of Finance Manager concerned and also as records and documents of the appellant company could not be traced easily, a delay of 87 days had occurred in filing the appeal before the Tribunal due to a bonafide and reasonable cause and, as such, the learned Tribunal ought to have decided the appeal on merits - different bench of the Tribunal remitted the matter back to the A) for AY 2014-2015 for consideration in similar circumstances - HELD THAT - Since the matter already stands remitted back to the Assessing Officer for Assessment Year 2014-2015, we are inclined to restore the matter back to the learned Assessing Officer for the present Assessment Year 2012-2013 as well, so that the Assessee can be heard before the Assessing Authority on merits de novo with regard to both Assessment Years and parity.
|