2019 (5) TMI 554

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....enal For the Respondents : Mr.T.R.Senthilkumar Senior Standing Counsel assisted by Ms.K.G.Usharani JUDGMENT DR.VINEET KOTHARI, J. The Assessee K.S.Sridhar, an individual, who was working as General Manager in a Private Company viz., M/s.Vibgyor Automotive Private Limited, Chennai, has filed this Tax Case (Appeal) under Section 260-A of the Income Tax Act, aggrieved by the order passed ....

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....essee was suffering from Hypertension, Rhemotoid Arthritis and other problems and he was admitted in Vijaya Hospital on 3.3.2016 and discharged on 5.3.2016 as per Vijay Medical & Educational Trust's discharge summary (at page 41 of file) baring IP No.2347/2016, Bed No.309, dated Nil. This reason advanced by the assessee is not supported by Doctors' Certificate and the admission certificate....

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.... 145 days in filing the Appeal before the Tribunal. Both the Appellate Forums have failed to consider the case of the Assessee on merits and decide his Appeal with regard to the Cash Credit entries of which disallowance was made by the Assessing Authority. 5. The learned counsel for the Assessee submitted before us that as against the demand of Rs. 7,27,210/-, a substantial amount viz., Rs. 4,7....