2022 (6) TMI 1421

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....Adv. ...for the appellant Mr. J. P. Khaitan, Sr. Adv. ...for the respondent ORDER The Court : Re: IA No.GA/1/2021 : This appeal filed by the revenue is time barred. There is delay of 603 days in filing the appeal. The respondent/assessee has filed an affidavit-in-opposition stating that the delay has not been explained. An affidavit-in-reply has been filed by the department to the s....

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.... for consideration. Therefore, even though there is no satisfactory explanation given in support of the application for condonation of delay, we exercise discretion and condone the delay in filing the appeal. For such reason alone, the application for condonation of delay (IA No.GA/1/2021) is allowed. Re: ITAT/48/2021: This appeal filed by the revenue under Section 260A of the Income Tax Act....

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....law in treating the order under Section 263 of the Income Tax act, 1961 is bad in law as the assessee has not been provided opportunity before passing such order although sufficient opportunities have been provided to the assessee of being heard ? We have heard Mr. Prithu Dudheria, learned standing counsel for the appellant/revenue and Mr. J. P. Khaitan, learned senior counsel for the responden....

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.... and the matter was remanded to the tribunal to consider the issue as to whether the respondent/assessee, as successor-in-interest of the original assessee, had notice of knowledge of any hearing fixed by the Commissioner prior to the Commissioner passing the order under Section 263 of the Act. On remand, the tribunal has taken up the matter and we find that factual exercise had been done by the t....