TMI Blog2013 (9) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... three months soon after the receipt of a certified copy passed by this Court along with the record. - Income Tax Appeal No. - 9 of 2012 - - - Dated:- 10-9-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : A. P. Sinha,Ritwick Rai,Vatsal Kakkar For the Respondent : D. D. Chopra ORDER (Delivered by Hon'ble Dr. Satish Chandra, J.) The present appeal has been filed by the assessee under Section 260A of the Income-Tax Act, 1961 against the judgment and order dated 30.05.2012, passed by the Income Tax Appellate Tribunal, Allahabad whereby Miscellaneous Application No. 14 15/Alld./2010 were dismissed, for the assessment year 1994-95. Heard Sri Ritwick Rai holding brief of Sri A.P. Sinha, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fails to do any of the things mentioned above in point (i), the addition so confirmed by the CIT(A) is sustained. Being aggrieved with the said direction, the assessee has moved miscellaneous applications by stating that there is a mistake apparent on the face of the record. The assessee took a plea that both the Assessing Officer and CIT(A) observed in their orders that the books of account were not available but the Tribunal directed the AO for making the verification from the books of account. However, the Tribunal vide its impugned order has dismissed the miscellaneous applications by observing that the Tribunal vide its order dated 17.07.2006 has primarily afforded one more opportunity to the assessee to produce the books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the flood, the same cannot be produced. Hence, we modify the impugned orders and direct the AO to make the assessment denovo by ignoring the direction issued by the Tribunal. As the matter is too old, so, the Assessing Officer is expected to complete the assessment within a period of three months soon after the receipt of a certified copy passed by this Court along with the record. For this purpose, the orders passed by the Tribunal are modified. In case, the Assessing Officer has given the effect of the order passed by the Tribunal, then liberty is granted to the assessee to file an appeal before the first appellate authority and the appellate authority will adjudicate the same strictly on merit within a period of three months by ignori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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