Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07
Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi
For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4
…accepted legal maxim of "Lex non cogitadimpossibilia" which implies that an impossible act cannot be enforced or compelled to be done. Here, one may usefully rely on the decision of Hon'ble ITAT Benches of Chennai in the case of ACIT Vs Sri Ramachandra (2010) 128 TTJ 408, wherein, it was held that exemption cannot be denied to the assessee because of non-performance of an act which was not in the control and possession of the assessee. 25 Shyam Sunder Jindal 2.32 Without prejudice, even otherwise, in law, admissibility of the Photostat copies of some loose sheets of paper, which are unverified, unauthenticated,…
