2025 (3) TMI 2013

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....dent : Smt. Leena Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 16.09.2021 for Assessment Year (AY) 2009-2010. 2. Brief facts of the case are that the appellant is a company engaged in the business of cultivation and manufacture of Tea and Natural Rubber. The ret....

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....n of Rs. 8,62,.733/-. 3. Being aggrieved, an appeal was filed before the CIT(A) challenging the disallowance, who vide the impugned order deleted the addition made on account of sale of rubber trees of Rs. 52,75,573/- and confirmed the balance additions for failure of the appellant to substantiate the same. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5.....

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....ellant. viii) Copy of Directors' Report, Compliance Certified issued by the Company Secretary ix) Details of expenses included in Para-6(3) page-3 of the Paper Book already submitted. 6. It is submitted that the above documents are relevant to decide the admissibility or otherwise of the claims made in the appeal and the same could not be filed earlier for the reasons beyond t....