2013 (9) TMI 970

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.... CM No.6837/2011 (for condonation of delay) There is a delay of 412 days in re-filing of the appeal. Learned counsel for the respondent submits that they have no objection if the delay in re-filing the appeal is condoned. The application is, accordingly, allowed. ITA 618/2011 1. Despite repeated directions, the appellant has not been able to produce the record. 2. In the present ....

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....ous expenses. The respondent assessee had debited Rs.1, 40,83,937/- in his Profit and Loss Account as miscellaneous expenses. The assessing officer by a letter dated 19.8.1999 asked the respondent to file details of all miscellaneous expenses exceeding Rs.5000/-. Details were filed by the assessee vide letter dated 1.2.2000 but in respect of two heads Petty Miscellaneous Expenses and Miscellaneous....

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....as the respondent assessee was not to pay any tax. The expenses were in fact incurred but the problem and difficulty was in procuring documents/papers from different offices all over India. 4. It has been accepted by the Tribunal that the expenses claimed were day-to-day expenses and written off balances. The corporate office of the respondent at Delhi had kept consolidated accounts and books o....