2016 (6) TMI 384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CM 22376/2016 ( for condonation of delay of 375 days in filing the appeal ) 1. There is an inordinate delay of 375 days i.e. about a year in the filing of the present appeal by the Revenue. 2. The Court finds that the standard excuse that the Department is putting forth in all such applications for condonation of delay in filing of the appeal is regarding the practice directions issued by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent Year ('AY') 2003-04. 5. The issue sought to be urged by the Revenue in the present Appeal is whether the ITAT was justified in upholding the order of the Commissioner of Income Tax (Appeals) in deleting the addition made by the Assessing Officer (AO) of Rs. 1,20,00,000/- to income disclosed in the return filed for AY in question on account of unexplained credit under Section 68 of the Income ....