2021 (5) TMI 829

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....ents : Kalika Singh ORDER Partha Sarathi Chaudhury, Member (J) This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-13, Pune dated 08.09.2017 for the assessment year 2011-12 as per the following grounds of appeal on record: "1. On the facts and in the circumstances of the case and in law, the Commissioner of Income Tax (Appeals), Pune-13 has gross....

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.... of the assessee neither it can be said that the delay was done intentionally. The Ld. DR also conceded to these facts. After hearing the parties herein, the delay is condoned and the case is heard on merits. 3. The brief facts in this case are that the assessee is engaged in the business of manufacture and sale of white crystal sugar, spirit and country liquor. The assessee e-filed its origina....

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....uential order was passed by the Assessing Officer. That against such order of Assessing Officer, they filed an appeal before the concerned CIT(Appeals) which was pending. Simultaneously, against the assessment made u/s. 143(3) of the Act for the relevant assessment year, they have filed another appeal before the Ld. CIT(Appeals) which is the impugned order before us. It is the contention of the as....

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....e reason as to why the disallowance should not be made. Accordingly, I confirm the disallowance of Rs. 8,00,60,988/- in the absence of the Appellant's arguments." The Ld. Counsel for the assessee submitted that instead of giving one more opportunity, the Ld. CIT(Appeals) has dismissed the appeal of the assessee, though knowing that submissions were misplaced therein. 5. Per contra, the L....