2015 (9) TMI 749

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....Appellant : Sri K V Aravind, Adv. A/w Sir E I Sanmathi, Adv For the Respondent : Sri A Shankar, Adv ORDER For the assessment year 1998-99, which is in question, the assessee is said to have filed a return of income on 11.1.2000, for which he claims to have a valid receipt from the Income-Tax Department. No order of assessment was passed on the said return for the assessment year 1998-99 and acc....

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....issed the appeal on the ground of delay, which order was challenged by the assessee in appeal before the Tribunal. By impugned order dated 27.2.2009, the Tribunal, after condoning the delay in filing the appeal before the Appellate Commissioner, allowed the appeal of the assessee and remanded the matter for fresh decision on merits to the Appellate Commissioner. Aggrieved by the said order, this a....

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....d by the Assessing Officer. However, subsequently a notice under Section 263 of the Act was issued in February 2007 by the Commissioner of Income-Tax for revising the assessment order dated 31.3.2006 on the ground that the same was erroneous and prejudicial to the interest of revenue. In pursuance thereof, the order dated 4.4.2007 was passed by the Revisional Commissioner, which was against the as....

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....y to challenge the order of assessment as also notice for reopening an already concluded assessment issued under Section 148 of the Act, held that there was sufficient reason for delay in filing the delay. 5. On having perused the order of Tribunal, we are satisfied with the reasons given by the Tribunal for condoning the delay and as such do not find any ground for interference with such order o....