2015 (10) TMI 1483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in not admitting the appeal filed by the appellant against the order under section 154 passed by the assessing officer. On the facts and in the circumstances of the case, learned CIT(A) ought have condoned the delay in filing of an appeal. 2. Without prejudice to above, On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in upholding the validity of the notice issued under section 154 of the Income Tax Act, 1961 by the Assessing Officer when Rule 80 was inapplicable to the assessment year under appeal and consequently erred in confirming the addition of Rs. 3,88,75,000/- made by the Assessing Officer under section 14A of the Act read with Rule 80." 2. The assessment was completed u/s 143(3) on 26.12.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed the present appeal which is belated by 2 and half months. The CIT(A) did not accept the explanation of the assessee and rejected the condonation petition. 4. Before us, the Ld. Senior Counsel has submitted that the assessee has explained the cause of delay before the CIT(A) that there was a confusion regarding the separate appeal against the order passed u/s 154 on the issue of disallowance u/s 14A r.w.r 8D when the same issue was already raised by the assessee against the original assessment order passed u/s 143(3), therefore, there was a delay which was explained by the assessee. He has relied upon the Judgment of Hon'ble Supreme Court in the case of Collector Land Acquisition Vs. Additional Commissioner of Income Tax (TDS) (1....