ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

delay is condonable due to the reason brought on record. We proceed to hear the appeal. 40. The assessee has subsequently filed an application under Rule 11 of ITAT Rules, 1963. 1 .Additional Ground of Appeal: THAT the penalty order framed under section 140A