2000 (9) TMI 222

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....et, she had filed so many grounds but the authorised representative made a prayer for admission of revised grounds after making it a concise one and that too, he fairly conceded on the additional ground No. 1. Therefore, the only ground remains for consideration is ground No. 2, as the third ground is general in nature. The three additional grounds made by the learned authorised representative on ....

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....ing the second appeal for which it was considered as a delay in filing the second appeal but actually it is not a case of delay to which the learned Departmental Representative fairly agreed and did not raise any objection. Accordingly, we condone the technical delay and admit the appeal. 4. The assessee has claimed a loss of Rs. 3,14,924 due to flood in the month of August, 1989. In support of....

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....cts of the case and list of the cases relied upon. Even it shows that the assessee has got compensation towards the loss from the insurance company. 5. In this case, we find one debatable point as to the loss by the assessee which was denied to him on the basis of certificate obtained from the executive officer. The AO does not deny that there was a flood. The AO does not find any contradictory....