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TMI Blog2015 (10) TMI 2517X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is in appeal before us against the order of the learned Commissioner of Income-tax (Appeals)-6, Ahmedabad dated 08.12.2011 passed for Assessment Year 2008-09. 2. The Registry has pointed out that the appeal is time barred by 31 days. In order to explain the delay, the assessee has filed an application for condonation of delay. It is pleaded in the application that the learned CIT(A) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On due consideration of the facts and circumstances, we are of the opinion that there is no deliberate attempt at the end of the assessee for making its appeal time barred, because by filing the appeal late the assessee will not gain anything. The error occurred at the end of the Accountant is a plausible human error and there is no malafide in such explanation. Therefore, we condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Schedule of other income is being given under "O". The Schedule "O" is available at page No.28 of the paper-book. By taking through this Schedule, he contended that there is no dividend income which is claimed as exempt income by the assessee during the year. The learned Departmental Representative, on the other hand, relied upon the orders of the Revenue Authorities below. 6. We have duly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uting total income under chapter IV of the Act, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. In the present case, the tribunal has recorded the finding of fact that the assessee did not make any claim for exemption of any income from payment of tax. It was on this basis that the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be read in that context. In the present case, admittedly the assessee did not make any claim for exemption. In such a situation section 14A could have no application." 5. We do not find any question of law arising, Tax Appeal is therefore dismissed." The issue in dispute is squarely covered by the above decision of Hon'ble Gujarat High Court. We, therefore, allow the appeal of the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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