TaxTMI 
TaxTMI 
2015 (8) TMI 332
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....VAZIFDAR, A.C.J. C.M. No. 1311-CII of 2015 Application for condonation of delay of 18 days in refiling the appeal is allowed. Delay condoned. ITA No. 14 of 2015 1. This is an appeal against the order of the Tribunal dismissing the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [for short 'CIT (Appeals)'] which, in turn, had upheld the asse....
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....rding its own finding qua various grounds of appeal raised? IV. Whether, the Tribunal was justified in law in confirming the addition made of Rs. 53,32,424/- without granting fair, proper & reasonable opportunity of being heard as without adhering to the principles of the natural justice? V. Whether, the Tribunal was justified in law in upholding the addition made u/s 68 of the Act based on the ....
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....contended that the appellants were not served with the necessary documents. 4. The Assessing Officer, CIT (Appeals) and the Tribunal have, in considerable detail, indicated how the appellants have managed to prolong these proceedings for several years. The contention that the documents were not given and that the appellants did not have the benefit of the documents on which the assessment order w....
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....could be collected by them from the office on any working day from 10.00 a.m. to 5.00 p.m upto 30.10.1997. Even this letter could not be served through the process server. The Inspector of the Income Tax department was deputed to ascertain the whereabouts of the appellants. The appellants mostly remained in Sirsa (Haryana) and visited Delhi occasionally. Ultimately, the notice was sent through reg....