2011 (6) TMI 824

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.... Respondent : Sanjiv Kumar Shah ORDER George Mathan (Judicial Member) This is an appeal filed by the Revenue against the order of the learned CIT(Appeals)-V, Chennai in ITA No. 81/10-11 dated 02-11-2010 for the assessment year 2008-09. 2. Shri Anirudh Rai, learned CIT-DR represented on behalf of the Revenue and Shri Sanjiv Kumar Shah, CA represented on behalf of the assessee. 3. In ....

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....ified u/s 139(1) of the Income tax Act, 1961. 2.3 It is submitted that CIT(A) relied on the decision of the Hon'ble ITAT, Delhi Bench "B" ITA No. 2317/Del/2010 in the case of ACIT vs. Dhir Global Industrial Pvt. Ltd. And hold that the delay in filing was not without reasonable cause and as such direct that the deduction u/s 10B should be allowed to the appellant. This is not acceptabl....

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.... 06-10-2008 was beyond the time limit prescribed under section 139(1) of the Act. It was the submission that the learned CIT(A) had allowed the assessee's appeal by following the decision of the ITAT, Delhi Bench 'B' in the case of M/s. Dhir Global Industries P. Ltd. in ITA No. 2317/Del/2010 dated 30-07-2010. It was the submission that the order of the Delhi Bench 'B' in the case of M/s. Dhir Glob....

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....red to the file of the Assessing Officer for examination of the claim of the assessee on merits subject to the condition that the issue of delay in filing the return of income was not sent back for reconsideration. 6. We have considered the rival submissions. As it is noticed that the learned CIT(A) has decided the issue by following the decision of the co-ordinate Bench of this Tribunal in the....