2014 (4) TMI 474

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.... R. N. Marwah, C.A. ORDER Per TS Kapoor, AM: These are two appeals filed by the revenue against the two separate orders of Ld CIT(A) both dated 31.3.2011. The grounds of appeals taken by revenue are common in these two appeals whereby the revenue is aggrieved for the deletion of additions which were made by Assessing Officer to be taxable on the basis of residential status whereas the Ld ....

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....eleted the addition. Regarding cross objections, the Ld AR submitted that no addition was possible in the absence of any incriminating documents found during search and relied on a number of case laws. As the cross objections raised by the assessee involved legal issues so therefore cross objections were taken up first. 3. At the outset the Ld AR submitted that there is a delay in filing of cro....

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....re not justified therefore it needed to be dismissed. 5. We have heard the rival submissions of both the parties and have gone through the material available on record. Regarding condonation of delay, it is admitted fact that assessee is an NRI as is apparent from the facts narrated in the file relating to appellate proceedings. It is also a fact that in the year 2013 the Delhi Tribunal in a nu....

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....laws:- 1. MGF Automobiles Ltd. v. ACIT In I.T.A. No.4212 & 4213/Del/. 2. ACIT v. Pradeep Kumar in I.T.A. No. 4016/Del/. 3. Kusam Gupta v. DCIT in 2011 (TM). and in this respect invited our attention to the brief synopsis wherein facts of these cases were narrated. Similarly our attention was invited to the Special Bench decision in All Cargo v. DCIT and that of Shri Gurinder Singh Bawa....