https://www.taxtmi.com/caselaws?id=212053 The Appellate Tribunal CESTAT, Ahmedabad, addressed a delay in filing the appeal, ultimately condoning the delay due to a clerical error. The Tribunal highlighted discrepancies between the income tax return and ST-3 return, noting differences in income recognition methods. The original adjudicating authority's reliance solely on bank statements without proper verification was criticized. The Commissioner (Appeals) set aside the higher demand but confirming it based on income tax return was deemed unjust. The Tribunal remanded the matter for proper verification of income, emphasizing the appellant's right to present their case. The Tribunal addressed COD application, stay application, and the appeal in line with the remand for further verification. en-us Mon, 02 Jan 2012 00:00:00 +0530 Mon, 02 Apr 2012 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212053 The Appellate Tribunal CESTAT, Ahmedabad, addressed a delay in filing the appeal, ultimately condoning the delay due to a clerical error. The Tribunal highlighted discrepancies between the income tax return and ST-3 return, noting differences in income recognition methods. The original adjudicating authority's reliance solely on bank statements without proper verification was criticized. The Commissioner (Appeals) set aside the higher demand but confirming it based on income tax return was deemed unjust. The Tribunal remanded the matter for proper verification of income, emphasizing the appellant's right to present their case. The Tribunal addressed COD application, stay application, and the appeal in line with the remand for further verification. Case-Laws Service Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212053