MILAN DAIRY FOODS (P) LTD.,NEW DELHI vs. ACIT, CIRCLE- 5(1), NEW DELHI

This appeal is filed by the assessee against provision of section 14A applied. The registry noted that the appeal of the assessee is delayed 884 days. The reasons given by the assessee in the application that the company general manager retired from the service of the company and the now incumbent did not get linked with the pending task and therefore appeal could not be filed. The appeal was filed when counsel at the time of penalty proceedings informed the assessee. As nobody is benefitted by delaying filing of appeal and the reasons shown by the assessee is also supported that employee details of retired employee, we condone the delay.

The order of the ld CIT(A)-19, New Delhi dated 30.10.2015 for the Assessment Year 2008-09.

The assessee has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case and in law, the ld CIT(A) erred in confirming the addition made by the Assessing Officer by invoking the provision of Section 14A of the Income Tax Act, 1961 even though there was no exempt income earned during the relevant year. The action being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.”