2023 (5) TMI 115

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.... 91 days in filing the appeal before the Tribunal. The assessee has filed a petition for condonation of delay in support of an affidavit, medical certificate as well as death certificate of the assessee's partner's grandfather. By referring to the above details, the ld. Counsel for the assessee has submitted that there is reasonable cause and the delay in filing the appeal is neither wilful nor wanton and prayed for condonation of delay and to admit the appeal for adjudication. Against the above submissions, the ld. DR has not raised any serious objection. In view of the above submissions, we are of the considered opinion that the assessee was prevented by reasonable cause for delay in filing the appeal before the Tribunal. Accordingly, we ....

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....it and Gains from Business". b. Pass such other orders as the Honourable Appellate Tribunal may deem fit. 4. Brief facts of the case are that the assessee has filed its return of income for the assessment year 2019-20 on 31.08.2019 admitting an income of Rs..20,53,250/-. While processing the return under section 143(1) of the Income Tax Act, 1961 ["Act" in short], the CPC has disallowed an amount of Rs..27,40,777/- under section 36(1)(va) of the Act based on the audit report filed by the assessee. The assessee filed an application under section 154 of the Act and the same was rejected by the Assessing Officer. Against the order under section 154 of the Act dated 25.06.2020, the assessee preferred an appeal before the ld. CIT(A).....

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....I.T. Act, 1961. During the course of appellate proceeding, the appellant has not provided any submission mentioning the date of deposit of Rs.27,40,777/- in the Government account regarding employee's contribution to PF & ESI though it has been provided several opportunities by issuing notice/letters dated 17.08.2021, 27.10.2021, 10.11.2021 and 19.05.2022 to establish its grounds taken in the grounds of appeal. Thus it is not possible to verify whether the sum disallowed u/s 36(1)(va) was wholly deposited to the respective funds before the due date of filing ITR. Repeated non-compliances to the notice/letters lead to the presumption that the appellant has nothing more to submit in support of grounds of appeal and has no objection at present....