2003 (5) TMI 233

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....all dt. 27th June, 2002, relevant to block period ending 24th Sept., 1998. Since these involve common points and were heard together, therefore, they are being disposed of by a single order for the sake of convenience. 2. There being no material change except the amount of interest charged, I discuss the case of Smt. Kandabai S. Baldawa (ITA No. 1092/PN/2002). In this case, an action under s. 1....

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....n for appeal against charging of interest. 4. Similar type of orders were passed in other three cases and aggrieved by these orders, all the assessees are in further appeal. 5. Shri Shivprasad Baldawa appearing in person in his case and as authorised representative in other cases of his relatives, has pleaded that the CIT(A) is unjustified in not entertaining the appeal of the assessee. He a....

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....n record and find that the basis and reasoning as given by the learned CIT(A) in not entertaining the appeals of the assessees are sound and convincing. He is found to have followed the order of his predecessor in which each and every aspect of the matter has been discussed in detail. Elaborate reasonings have been given for not entertaining the appeals of the assessees because no such provision i....