2012 (12) TMI 213

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....v JUDGEMENT Per : Barin Ghosh, CJ : There is two days' delay in preferring the appeal. We have considered the application made for condonation of delay and also the objection filed thereto and, being satisfied with the reasons for the delay, allow the application (CLMA No. 12935 of 2011) and, thereby, condone the delay in preferring the appeal. 2. In 2003, there was an operation under ....

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....ct. At this stage, assessee did not add any further explanation pertaining to the entries made on that page. On the basis of the unexplained entries made on the said page, certain additions were made by the Assessing Authority. Against those additions, an appeal was preferred before the Appellate Commissioner. At the appellate stage, assessee purported to explain the remaining entries on the said ....

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....he other and not to remitted back the matter to the Assessing Officer. It is settled law that if all the materials are on record, it is a requirement of law that the matter must be decided by the Authority competent to decide the same and it is not correct to remand the matter back. An explanation, unless a suitable opportunity is given to verify the same, cannot be treated as a material brought o....