TROPICAL STONES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI
Appeal is allowed for statistical purposes
ITA 1214/CHNY/2014[2008-09]Status: DisposedITAT Chennai04 Feb 2015AY 2008-09
Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1214/Mds/2014 "नधा"रण वष" /Assessment Year : 2008-09
For Appellant: Shri Anand dev Kumar, CAFor Respondent: Shri Guru Bhashyam, JCIT
Section 142(1)Section 143(2)Section 143(3)Section 271Section 271(1)(b)Section 274Section 43BSection 68
…is at page 95 of the case file. Neither the remand report nor the lower appellate order have specifically controverted this plea. It is also to be seen that the hon'ble jurisdictional high court in the case of Venture Metal Products P. Ltd vs Dy. CIT [2014] 362 ITR 122(Mad) has allowed additional evidence under rule 46A in case of a bereavement in counsel’s family. We take cue therefrom and feel that the assessee deserves another innings as its auditor suffered from ill health in the course of assessment and died during the pendency of lower appellate proceedings. We order accordingly and set aside the asse…