2014 (4) TMI 213

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....ondent : Mr. Denesh Goyal, Advocate. ORDER Ajay Kumar Mittal,J. CM No.32082-CII of 2012 1. Delay in refiling the appeal is condoned. CM stands allowed. 2. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 16.12.2011, Annexure A.4 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ....

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....their substantial compliance the deduction should have been allowed? v) Whether in the facts and circumstances of the case, the charging of the interest in the facts and circumstances of the present case is sustainable in law?" 3. Briefly, the facts necessary for adjudication of the controversy involved, as narrated in the appeal, may be noticed. The appellant was a Hindu Undivided family (HUF) ....

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....year 2007-08, the appellant got its accounts of the unit audited and the same were filed with the income tax department on 12.9.2007.According to the appellant, since the information with regard to Income from other sources was not ready, the return could not be filed upto the due date i.e. 31.10.2007. There was delay in filing the return and the same was filed on 26.11.2007. Since the claim under....

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....der dated 16.12.2011, Annexure A.4, the Tribunal dismissed the appeal. Hence the instant appeal by the assessee. 4. Learned counsel for the appellant submitted that the claim of the assessee for the assessment year 2007-08 was declined on the ground that the return which was filed under section 139 of the Act was belated as the same was e-filed on 15.11.2007 whereas the due date was 31.10.2007. I....