ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 2608/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
condoning the delay of 20 days in filing the appeal is just and proper, therefore, we do not find any merit in these grounds of appeal. These Grounds in Departmental Appeal are dismissed.
15. The Ld. D.R. also contended that the Ld. CIT(A) should not have admitted the additional evidence under Rule 46A because the case of the assessee
