TaxTMI 
TaxTMI 
2026 (9) TMI 1864
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....x Act, 1961 [hereinafter referred to as 'the Act'] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 30/03/2021, passed under Section 143(3) read with Section 147 of the Act for the Assessment Year 2018-2019. 2. There is a delay in filing the present appeal. We have taken into consideration the explanation offered by the Assessee for delay in filing the present appeal. We are of the view that the Assessee was prevented by reasonable cause from filing the present appeal within the prescribed time. Accordingly, keeping in view the judgment of Hon'ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Another v. Mst. Katiji & Others [1987 (2) SCR 387], we condone the delay in filing th....
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....re addition may be deleted. 5. Both the lower authorities erred in law and on facts in confirming the addition of Rs. 2,66,923/- on the basis of Form No. 26AS as the assessee is showing correct Bank FDR interest as per FDR ledger; therefore, the addition on the basis of Form No. 26AS may be deleted in the interest of justice. 3. Vide Letter dated 26/02/2026, the Assessee had withdrawn Ground No. 3 and Ground No. 5 raised in the present appeal. Accordingly, Ground No. 3 and 5 are dismissed as withdrawn. Ground No. 1 is dismissed as being general in nature. We have heard both the sides in relation to Ground No. 2 and 4 raised in the present appeal. 4. The relevant facts, as emanating from the records, are that the Assessee is a....
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....(Appellate Tribunal) Rules, 1963. 7. The case set up by the Learned Authorised Representative for the Assessee for the admission of additional evidence is that all relevant supporting documents (vouchers, site attendance registers, bank ledgers, and sub-contract details) were handed over to the erstwhile tax consultant. However, the erstwhile tax consultant neglected to upload the same on the ITBA portal during both assessment and first appellate proceedings. Challenging the merits of the disallowance, the Learned Authorised Representative for the Assessee submitted that the Assessee was engaged in road construction projects routinely executed in remote and unorganized terrain. Labourers migrate and work in small family units or pairs, l....
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....d issue is restored to the file of the Assessing Officer for verification and consideration of additional evidence now being furnished by the Assessee. Accordingly, we admit the additional evidence, set aside the ex-parte order passed by the CIT(A) as well as the disallowance of INR.1,14,25,352/- made by the Assessing Officer under Section 40A(3) of the Act with the directions to the Assessing Officer to adjudicate the issue afresh after considering the submission, details and documents furnished by the Assessee as evidence/additional evidence. In this regard, all the rights and contentions of the Assessee are left open. 10. We note that Section 40A(3) of the Act provides that no expenditure shall be allowed as deduction if payment is ma....