2023 (5) TMI 958

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.... 2. There is a delay of 738 days in filing this appeal (after excluding Covid period for calculating delay period as per the judgment of the Hon'ble Apex Court, dated 10.01.2022). The assessee has filed an application for condonation of delay. The learned AR representing the assessee has also filed an affidavit stating therein the reasons for belated filing of this appeal. The affidavit of the learned AR reads as follows: "I am the authorized representative of M/s.Township Promoters (PAN No:AAMFM4542M), a partnership firm and filed two appeals before the CIT(A)-1, Bangalore for the AY 2014-15, one in respect of quantum additions framed u/s 143(3) and another against the rectification petition u/s 154 pursuant to the said assessm....

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....014-15: ITA No.65/CIT(A)-1/2017-18 I was under the genuine impression that the rectification of the appellate order will be done as a matter of routine convenience by the CIT(A)-1, Bangalore and omitted to follow-up on the issue due to professional preoccupations and also on account of my health issues having had three surgeries on following dates 1. Columbia Asia (Now Manipal Hospital-Hebbal), 14-02-2019 2. NU Hospital, Rajaji Nagar on 11-05-2019 3. Manipal Hospital, Old Airport Road on 20-12-2019 However, I realized the delay in the aforesaid rectification of appellate order only when I countenanced a hearing notice vide DIN no: ITBA/NFAC/F/APL 1/2022- 23/1047475985(1) for the appeal against th....

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.... be disposed off on merits." 3. From the above affidavit of the learned AR, it is clear that assessee had approached the CIT(A) stating that he had erroneously disposed off the appeal in limine without adjudicating on merits. The learned AR was pursuing the matter before the CIT(A) and also had taken steps to revive the appeal disposed off erroneously, by filing a rectification application under section 154 of the Act. The petition filed under section 154 of the Act is within the time prescribed, hence, we are of the view that no latches can be attributed to the assessee and there is "sufficient cause" in filing of this appeal belatedly. Therefore, we condone the delay in filing this appeal and proceed to dispose off this case on merits.....

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....,56,971towards travel expenses on estimated basis without verification of records. 9. The learned CIT(A)-1 is not justified in confirming the addition of Rs.3,53,495 towards depreciation on cars alleging personal use thereof. 10.The learned CIT(A)-1 is not justified in confirming the addition of Rs.60,523 towards vehicle maintenance & repair alleging personal use thereof. 11.The learned CIT(A)-1 is not justified in condoning the omission of the assessing officer to set-off carried forward business loss and depreciation aggregating to Rs.2,29,00,958 claimed against past years tax returns filed within due dates. 12.The learned CIT(A)-1 is not justified in condoning the failure of the assessing officer to se....