2025 (5) TMI 2055

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AGARWAL, AM: This is an appeal filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals)-5, New Delhi [CIT(A) in short], dated 19.12.2018 passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2013-14. 2. During the course of hearing, the Ld. AR of the assessee has sought adjournment vide letter dated 19th May, 2025 by observing that the copy of Form-36 was n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee is rejected and the appeal is decided on merits. 4. After going through the records, it is seen that the assessee has filed certain documents with regard to the claim of brought forwarded unabsorbed business losses and after considering the same, the Ld. CIT(A) has allowed the appeal of the assessee. It is further seen that Hon'ble Jurisdictional High Court in the case of M/s Yum Restaurants (....