2022 (11) TMI 615

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....sessee. During the course of hearing, when defect was brought to the notice of the learned AR present, he has submitted that delay in filing of appeal is mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and in view of the Hon'ble Supreme Court suomotu Writ Petition No.3 of 2020, if the period of delay is covered within the period specified in the order of the Apex Court, then same needs to be condoned in view of specific problem faced by the public on account of Covid-19 pandemic. 3. The learned DR, on the other hand, fairly agreed that delay may be condoned in the interest of justice. 4. Having heard both sides and considered reasons given by the learned AR, we find that the Hon'ble Supreme Cour....

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....ring." 6. The brief facts of the case are that a search action was conducted in the business premises of M/s. VVD & Sons (P) Ltd on 17.11.2015. During the course of search one of the directors of M/s. VVD & Sons (P) Ltd, Shri. Vikaramam's residence was also searched u/s. 132 of the Income-tax Act (herein after referred to as "the Act"). During the course of search gold jewellery, diamond and silver articles were found and seized. Consequent to search, the assessment has been completed u/s. 143(3) r.w.s. 153C of the Act on 29.12.2017 and determined total income of Rs. 73,46,381/- by making addition towards unexplained jewellery and unexplained cash found in the course of search. The assessee carried the matter in appeal before the first a....