TaxTMI 
TaxTMI 
2015 (10) TMI 809
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....ption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 5538/2015 (for condonation of delay in re-filing the appeal) & ITA 226/2015 3. There is an extraordinary delay of 344 days in re-filing the appeal. The reason given for the delay is contained in para 4 of the application CM No. 5538/2015 which reads as under: "4. The in the present case, the A....
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....same format have got scrutinized and listed but this appeal however stuck into objection." 4. Apart from saying that the appeals have been filed in the discharge of official duties and that some delay has taken place since the concerned officer had to perform other functions as Assessing Officer ('AO'), there is no satisfactory explanation for the extraordinary delay. There appears to be some cas....
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....er. Further, while in the notice issued to the Assessee for four years, the AO had observed that Rs. 27 lakhs, Rs. 62 lakhs, Rs. 4.80 crores and Rs. 6.96 crores respectively had escaped assessment, the additions actually made for the respective years were Rs. 27 lakhs, Rs. 10 lakhs, Rs. 1.5 crores and Rs. 10 lakhs respectively. This meant that the AO was himself "not sure that the entire amount wh....