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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
This Revenue’s appeal for AY.2017-18 arises from the CIT(A)-4, Hyderabad’s order dated 17-07-2020 passed in case No.10588 / 19-20 / DCIT,Cir-16(2) / CIT(A)-4 / 20-21, involving proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
It transpires at the outset that this Revenue’s instant appeal suffers from 122 days’ delay. Hon'ble apex court’s recent directions “IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION”, Miscellaneous Application No. 21 of 2022 in Suo Motu Writ Petition(C) No.3 of 2020 has directed exclusion of Covid-19 pandemic outbreak time period from 15-03-2020 to 28-02-2022 from all limitations. The impugned delay stands condoned accordingly.
The Revenue’s sole substantive ground raised before us in the instant appeal challenges correctness of the CIT(A)’s action deleting Section 36(1)(vii) r.w.s.36(2) bad debts disallowance of Rs.7,51,91,659/- thereby admitting additional evidence in violation of rule 46A of the Income Tax Rules during the course of lower appellate proceedings. Both the learned representatives invited our attention to the impugned lower appellate discussion as follows: