2011 (11) TMI 437

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....which is against the appellant. The appellant has framed following question for our consideration " "(I) Whether on facts and in law the Tribunal is right in law in rejecting the alternative contentions of claim of deduction under Section 11 of the Income-Tax Act,1961 as an aspect of Revenue's appeal without adjudicating on the legal plea and dismissing the same on the ground of limitation ?" ....

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....did not consider the alternative ground of the assessee by observing as under : "6. Ground No.5 being an alternative ground, becomes infructuous since this is an alternative ground and the other grounds have been allowed in favour of the appellant. This ground is, therefore, dismissed for statistical purpose." 4. Against the order of CIT (A), since it was adversed to the Revenue, an appeal w....

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....on that since no reasonable explanation has been offered by the assessee for the condonation of delay, the same cannot be conduct. The cross objection of the assessee is therefore dismissed on the ground of having been filed beyond the time prescribed." 6. Counsel for the appellant submitted that the decision of the Tribunal on merits is in favour of the assessee. However, the question of alter....