INCOME TAX OFFICER, MURSHIDABAD vs. CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITI LIMITED, MURSHIDABAD

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 18.09.2023. 1.1 The Registry has informed that the appeal is barred by limitation by 503 days. The Revenue has filed a petition for condonation of delay explaining the reasons that the appeal could not be filed on or before the due date due to huge work load relating to time barring scrutiny assessments, proceedings under section 148A and writs filed by the various assessees on the issue of 148A proceedings and there was a gap “Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals). 46A. (1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely:— (a) where the Assessing Officer has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Assessing Officer ; or (c) where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal ; or