2025 (2) TMI 1523

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....dya Kumar Bandopadhyay, Addl. CIT ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The ITAT Registry has pointed out that there is a delay of 5 days in filing of this appeal. The assessee has filed an application for condoning the same as under: "In this case, order under section 250 of the Act by CIT(Appeal) of National Faceless Appeal Centre was Passed and deemed to be received ....

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....ns to meet the ends of justice. It is, therefore, humbly prayed to admit the appeal and dispose of the same on merits of the case. An affidavit in this connection is also filed along with this petition." 1.1 Considering the reasons mentioned in the said application and the shortness of delay, the delay is hereby condoned and the appeal is admitted for adjudication. 2. This ....

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....u/s. 44AD of the Act on a total turn over of Rs. 53,89,300/-. However, the Ld. AO noticed that in the Profit & Loss Account, the turnover was mentioned at Rs. 79,86,622/-. Thereafter, the Ld. AO proceeded to add an amount of Rs. 25,97,322/- being differential between the turnover shown in the Profit & Loss Account and figure of Rs. 53,89,300/- reported in the tax computation. 2.2 Aggrieved with....

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....eserved by Constitution of India 3. That, the appellant craves leave to amend, alter, modify, substitute, add to, abridge and/or rescind any or all of the above grounds." 3.1 Before us, the Ld. AR vehemently argued that it was not the intention of the assessee to hide any fact before the Ld. AO and it was only because of the error committed by the tax consultant that a wrong figure of ....