S1071 THAMIYANUR PACCS,SALEM vs. ITO,WARD-1(6), SALEM

Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-07-2023 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 30-09-2022. In the intimation, the assessee was denied deduction u/s 80P since the return of income was filed with a delay. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

The registry has noted a delay of 3 days in the appeal. Considering the period of delay, the delay is condoned and we proceed for adjudication of the appeal on merits. 3. From the records, it emerges that the assessee has preferred an application seeking condonation u/s 119(2)(b) which is pending before CBDT. The outcome of the same shall have direct bearing on the claim of the assessee. Therefore we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for re-adjudication in the light of outcome of aforesaid application. 4. The appeal stand allowed for statistical purposes. Order pronounced in open court on 28th November, 2023.