2019 (7) TMI 1391

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....dent Through: Mr. Satyen Sethi & Mr. Arta Trana Panda, Advocates. ORDER CM Appl. No. 9891/2019 (delay) 1. For the reasons stated in the application, the delay of 172 days in re-filing the appeal is condoned and the application is disposed of. ITA No. 200/2019 2. The Revenue is in appeal against an order dated 28th February, 2018 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.907....

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.... on newly acquired assets although they were used for less than 180 days during the AY in question. 5. On the basis that the above income had escaped assessment, a notice dated 20th March, 2012 under Section 147 read with 148 of the Act was issued by the AO to the Assessee. Thereafter, the assessment order was framed on 28th March, 2013 disallowing the above depreciation. 6. The Assessee succeed....