2015 (10) TMI 934

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....2 days. The assessee has filed application for condonation of delay with supporting affidavit explaining the reasons for delay in filing the appeal before the Tribunal. We have heard the parties on the issue of condonation of delay in filing the appeal before the Tribunal. In the facts of the case, we are of the view that it is a fit case for condonation of delay of 2 days in filing the present appeal before the Tribunal, and accordingly, the delay of two days is condoned. 3. The grounds of the appeal of the assessee are as under: "1. The ld.CIT(A) has erred in confirming the assessment made by the AO u/s.153A(1)(b) r.w.s. 1243(3) of the Income Tax Act, 1961 which is illegal and bad in law and therefore, the same requires to be cancel....

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....gs & duly accepted by Shri Ashish Patel. 8. The appellant submits that the appropriate set off the income/additions/expenses etc. may kindly be given, in case the additions/disallowances of the same if made and confirmed by the IT authorities finally in the hands of either Radhe Group, Ashish Patel, M/s.Sahara India Commercial Corporation Ltd. (SICCL), or all the four partnership firms and their partners including them in their individual capacities inter se." 4. The learned counsel for the assessee submitted that the only issue in the grounds of the appeal of the assessee is regarding the assessment of commission income of providing accommodation bills by the assessee. He submitted that the issue is covered with the decision of the I....

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....see, and accordingly, the grounds of the appeal of the assessee are partly allowed. It is to mention here that the learned counsel for the assessee has not addressed any arguments on the legal issue raised in the grounds of the appeal of the assessee including the ground no.1 of the appeal, and accordingly, these grounds of the assessee are dismissed. 6. IT(SS)A.No.101/Ahd/2011 (Revenue's appeal) under section 271(1)(c) of the I.T.Act. 7. The only ground of the appeal of the Revenue is as under: "1. The ld.CIT(A) has erred in law and on facts in giving relief of 95% of penalty imposed of Rs. 2,17,82,690/- i.e. Rs. 2,06,93,556/-" 8. IT(SS)A.No.178/Ahd/2011 (Assessee's Appeal) under section 271(1)(c) of the I.T.Act. 9. The o....

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....n 271(1)(c) are reproduced hereunder: "17. We have heard the rival submissions and perused the material on record. We find that CIT(A) has held that for levy of penalty it should be found that all the conditions of section 271(1)(c) must exist before levy of penalty and that it is for the Revenue to establish that such conditions exist. We find that there is no such finding recorded by CIT(A) in the impugned order passed by him that all the conditions for levy of penalty were fulfilled before levy of penalty in this case and that Revenue has established that such conditions exist. We find that the only finding recorded by CIT(A) for confirming the penalty in this case was that Assessee was abating in tax evasion. The act of abatement in ....