2015 (10) TMI 2517

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....or the Respondent. ORDER: The assessee is in appeal before us against the order of the learned Commissioner of Income-tax (Appeals)-6, Ahmedabad dated 08.12.2011 passed for Assessment Year 2008-09. 2. The Registry has pointed out that the appeal is time barred by 31 days.  In order to explain the delay, the assessee has filed an application for condonation of delay. It is pleaded in ....

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....sentative opposed the prayer of the assessee. 4. On due consideration of the facts and circumstances, we are of the opinion that there is no deliberate attempt at the end of the assessee for making its appeal time barred, because by filing the appeal late the assessee will not gain anything. The error occurred at the end of the Accountant is a plausible human error and there is no malafide in s....

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....wards the Profit & Loss Accounts at page No.13 and the Schedule of other income is being given under "O". The Schedule "O" is available at page No.28 of the paper-book. By taking through this Schedule, he contended that there is no dividend income which is claimed as exempt income by the assessee during the year. The learned Departmental Representative, on the other hand, relied upon the orders of....

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....on (1) of section 14A provides that for the purpose of computing total income under chapter IV of the Act, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. In the present case, the tribunal has recorded the finding of fact that the assessee did not make any claim for exemption of any i....