2025 (3) TMI 413

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....eer Dalal.. PC:- 1. Heard learned Counsel for the parties. 2. By our order dated 12 February 2025, we had directed the Appellant to produce assessment records so that at least one of the grounds on which the ITAT had made the impugned order could be suitably addressed. 3. Mr Kumar, learned Counsel for the Appellant, has placed before us a communication dated 3 March 2025, addressed by ....

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....der an enquiry into the disappearance of records in this matter and submit a report within two months to this Court. 6. We reluctantly record that similar directions in other matters result in conclusions that, though the records have disappeared, no officer is responsible for such disappearance. This is quite unfortunate, and because of this attitude, the instances of disappearance or selectiv....

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....munication addressed to Mr Suresh Kumar about the matter being 13 to 14 years old is incorrect given the fact that the revenue instituted in this Appeal in November of 2017. 8. We presume that the records were very much available at the time of the appeal's institution. However, after the appeal's institution, we are surprised by how a statement can be made if the records are not tracea....

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....39;s appeal in AY:09-10 erred in not considering order of the Delhi High Court in the cases of Super Malls(P) Ltd (291 CTR 142) and Nau Nidh Overseas Pvt. Ltd in ITA No 58,59,82,83/2017, and order of the ITAT, Kolkata dated 24/06/14 in the case of KPC Medical College and Hospital vs DCIT (ITA No 1832 to 1834/Kol/2014)?" 10. Mr Dalal waives service on behalf of the Respondents. 11. The PCIT m....