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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
SHRI A.D.JAIN, VP, SHRI VIKRAM SINGH YADAV, AM
Department – Appellant
Versus
Assessee – Respondent
| Table of Content |
|---|
| 1. delay in filing cross objections was justified. (Para 1 , 2 , 3) |
| 2. citation of revenue's grounds for appeal. (Para 4 , 5 , 6) |
| 3. observation on disallowance related to non-filing of form 26a. (Para 7 , 8 , 9) |
| 4. clarification on disallowance limits related to section 14a. (Para 10 , 11 , 12) |
| 5. final decisions on disallowance are discussed. (Para 14 , 15 , 16 , 19) |
ORDER
PER A.D.JAIN, VICE PRESIDENT
This is Department’s appeal and assessee's Cross Objections for assessment year 2014-15.
2. The Cross Objection is time barred by 113 days. In the application for condonation of delay, accompanied by the affidavit of Shri Nav Rattan Munjal, Director, it has been stated that the assessee had received the intimation of appeal filed by the revenue containing Form 36 and Grounds of Appeal on 16th September, 2023. However, the office staff who had received those documents forgot to hand them over to the Accounts-cum-Tax department of the assessee company due to which no further action was taken in respect of those documents received by the assessee.When the notice of hearing of appeal was received by the assessee on 23.01.2024 from ITAT Bench in respect of schedule of hearing on
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