TMI Blog2020 (11) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... A PRASAD FOR THE APPELLANT : BY SRI. CHYTHANYA K. K. ADV FOR THE RESPONDENT : BY SRI. K. V. ARAVIND , ADV JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment Year 2016-17. The appeal which was admitted by this Court to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal inter alia on the ground that in the absence of documentary evidence in support of assessee's claim that the property sold in question was not depreciable asset, no ground is made out to interfere with the order passed by the Commissioner of Income Tax (Appeals). In the aforesaid factual background, this appeal has been filed. 3. Learned counsel for the assessee submitted that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions made by the learned counsel for the parties. It is trite law that for the fault committed by a counsel, a party should not be penalized. It appears that on account of inadvertence, the senior chartered accountant engaged by the assessee could not comply with the directions of the Tribunal to file the documents. The tribunal, infact, should have adjudicated the matter on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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