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The Commissioner of Income Tax, The Deputy Commissioner of Income Tax Versus Shri Prakash B Nichani, Nisha P. Nichani, W/o Prakash B Nichani, Shivangi, D/O Prakash P Nichani, Ayesha, D/O Prakash B Nichani

2015 (9) TMI 749 - KARNATAKA HIGH COURT

Condonation of delay - Tribunal proceeding to set aside the order of the Appellate Commissioner by condoning the delay of 331 days - Held that:- On having perused the order of Tribunal, we are satisfied with the reasons given by the Tribunal for condoning the delay after considering the averments made in the affidavit of the assessee filed in support of the application for condonation of delay and after holding that the assessee was under belief that filing an appeal, when there is no demand, wo .....

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law - Decided in favour of the assessee. - ITA No. 399/2009 - Dated:- 18-8-2015 - Vineet Saran And B. Manohar, JJ. For the Appellant : Sri K V Aravind, Adv. A/w Sir E I Sanmathi, Adv For the Respondent : Sri A Shankar, Adv ORDER For the assessment year 1998-99, which is in question, the assessee is said to have filed a return of income on 11.1.2000, for which he claims to have a valid receipt from the Income-Tax Department. No order of assessment was passed on the said return for the assessment .....

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has been accepted in toto. The assessee challenged the said order dated 31.3.2006 by filing an appeal before the Commissioner of Income-Tax (Appeals), wherein the very notice for reopening assessment was also challenged. The said appeal by the assessee was filed with a delay of 331 days. The Appellate Commissioner dismissed the appeal on the ground of delay, which order was challenged by the assessee in appeal before the Tribunal. By impugned order dated 27.2.2009, the Tribunal, after condoning .....

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ect in proceeding to set aside the order of the Appellate Commissioner by condoning the delay of 331 days without examining the reasons for such condonation and consequently recorded a perverse finding? 2. We heard Sri K V Aravind, learned counsel for the appellants/Revenue as well as Sri A Shankar, learned counsel for the respondent/assessee and perused the records. 3. Initially, no appeal was filed by the assessee against the assessment order dated 31.3.2006. The entire claim or return of asse .....

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