2016 (7) TMI 1278

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....of software and packaged software products. It filed its return of income for AY 1996-1997 on 22.11.96 declaring total income at Rs NIL. The case was selected for scrutiny and thereafter assessment was framed u/s. 143(3) vide order dated 31.3.1999 and the total income was determined at Rs. 5,45,70,442/-. Aggrieved by the order of Assessing Officer (AO), Assessee carried the matter before CIT(A) who vide order dated 29.3.2000 (in Appeal No.CIT(A) IV/Wd.7(2)/85/99-2000) granted partial relief to the Assessee. Thereafter an application was filed by the Assessee u/s.154 before CIT(A) wherein it was contended that some of the grounds have not been adjudicated by CIT(A) while deciding the appeal and in response to which CIT(A) vide order dated 10....

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....t is therefore, prayed that the order of the ld. CIT(A) may be set aside and that of the Assessing Officer may be restored to the above extent. 3. At the outset, Ld DR informed that there is delay of 4013 days (about 11 years) in filing the appeal and that the delay be condoned and the appeal be admitted for hearing and in support of which he submitted that a condonation application alongwith the Affidavit has been filed. Ld AR on the other hand submitted that the condonation application filed by the Revenue be dismissed on account of inordinate delay in filing the appeal and further submitted that the appeal of the Revenue also needs to be dismissed in view of the following facts:- 3.1.1. Assessee had filed return of income on 22.11.....

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....dated 4.4.2008 agreed with the submissions of the Assessee and held that Tribunal had mistakenly decided on the issue of Research and Development expenses and disallowance of Royalty expenses and hence the grounds of Revenue in respect of R&D expenses and royalty expenses for AY 1996-97 was dismissed on account of it not being arising out of CIT(A)'s order. The copy of the tribunal order is placed at page 59 to 63 of the paper book. Aggrieved by the order of tribunal dated 4.4.2008, Revenue carried the matter before Hon'ble High Court in tax appeal No 1979 of 2009, wherein it was contended by the Revenue that the allowing the Miscellaneous application by the tribunal amounts to review of the order which is not permissible as per law. The Ho....