2023 (7) TMI 1214

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....d on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 180 days in re-filing the appeal. 2. Counsel for the respondent/asseessee says that he does not oppose the prayer made in the application. 3. Accordingly, the prayer made in the application is allowed. 4. The application is disposed of, in the aforesaid terms. ITA 368/2023 5. This appeal concerns Assessment Year (AY) 2017-18. 6. The appellant/revenue via this appeal seeks to assail the order dated 29.04.2022 passed by the Income Tax Appellate Tribunal [in short, 'Tribunal']. 7. The Tribunal has via the impugned order set aside the additions made qua the income of the r....

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.... More particularly, the Tribunal notes that all that was looked at by the ACIT, was the draft assessment order. 13. In another words, it was emphasised that the approval was granted without examining the assessment record or the search material. The relevant observations made in this behalf by the Tribunal in the impugned order are extracted hereafter: 17.1 However, in the present case, we have no hesitation in stating that there is complete non-application of mind by the Learned Addl. CIT before granting the approval. Had there been application of mind, he would not have approved the draft assessment order, where the returned income of Rs. 87,20,580/-. Similarly, when the total assessed income as per the AO comes to Rs. 16,69,4....