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2019 (6) TMI 398

..... ssed by the AO u./s 144 as well as non-consideration of sufficient reasons for not condoning the delay by the CIT(A) in filing the appeal before him, we are of the considered view that the delay deserve to be condoned and the issues in dispute need to be readjudicated by the AO, after considering all the evidences/documents filed by the Assessee and assessee be given adequate opportunity of being heard. We remit back the issues in dispute to the file of the AO for do novo consideration, after giving adequate opportunity of being heard to the assessee and also consider all the documents/evidences filed by the assessee and then pass a speaking order. - Decided in favour of assessee for statistical purposes. - ITA No. 4587/Del/2016 AND ITA NOS .....

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..... entire expenditure claimed in the P&L account. 6. That having regards to the facts of the case the Ld. CIT(A) has erred in not deleting the addition of ₹ 35,00,000/- made u/s. 69 of the Act. 7. That above grounds are independent of one another and the appellant craves the leave to add, modify, amend or delete any of the grounds of the appeal at the time of hearing. Prayer:- In view of the facts and circumstances of the case, the appellant prays that the order of the Ld. CIT(A) dismissing the appeal may kindly be set aside and the penalty imposed be deleted or any other relief, which this Hon ble Court deems fit and proper, be given. 3. The grounds raised in Penalty Appeal being ITA No. 592/Del/2017 (AY 2006-07) read as under:- 1. .....

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..... s and circumstances of the case, the appellant prays that the order of the Ld. CIT(A) dismissing the appeal may kindly be set aside and the penalty imposed be deleted or any other relief, which this Hon ble Court deems fit and proper, be given. 5. Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity. 6. During the hearing, Ld. Counsel for the assessee has stated that Ld. CIT(A) has erred in not quashing the assessment for being without jurisdiction as the initial notice u/s. 143(2) of the Act was never served upon the assessee. He further submitted that Ld. CIT(A) has erred in not quashing the assessment framed u/s. 144 of the Income Tax Act, 1961 (in s .....

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..... reply dated 24.6.2016 stating the reasons to condone the delay in appeal filing; copy rejoinder dated 21.12.2015 to remand report 4.11.2015; copy of remand report dated 4.11.2015, received by CIT(A); copy of assessment order enclosed with speed post list as Annexure-1; copy of rejoinder dated 8.10.2015 to remand report dated 13.7.2015; copy of submission dated 25.9.2014 before the CIT(A); copy of letter dated 7.4.2014 requesting for certified copies of all notices and orders; copy of letter dated 4.3.2011 for transfer of income tax records; copy of notice under section 143(2) dated 7.1.2008; copy of letter dated 26.5.2008 requesting for changing of bank account number and also change in correspondence address; copy of reply to notice under .....

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..... see is allowed for statistical purposes. 9. As regards penalty appeals i.e. ITA No. 592/Del/2017 (AY 2006- 07) and ITA no. 593/Del/2017 (AY 2007-08) grounds of which are reproduced in para no. 3 & 4 of this order, are concerned, since we have remitted back the issues in dispute to the file of the AO for do novo consideration in respect of quantum appeal being ITA No. 4587/Del/2016 (AY 2006-07), as aforesaid, therefore, the penalties in question involved in ITA No. 592/Del/2017 (AY 2006-07) and ITA no. 593/Del/2017 (AY 2007-08) are also set aside to the file of the AO with the similar directions, as given above in Quantum appeal vide para no. 8 of this order. Accordingly, both the ITA No. 592/Del/2017 (AY 2006-07) and ITA no. 593/Del/201 .....

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