S1071 THAMIYANUR PACCS,SALEM vs. ITO,WARD-1(6), SALEM
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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1001/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) S1071 Thamaiyanur Primary Agricultural ITO बनाम/ Co-operative Credit Society Ward-1(6), Thamaiyanur Post, Attur Taluk, Salem. Vs. Salem-636 115. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACAS-2689-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
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. 2. 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.
Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :28-11-2023 DS आदेशकीAितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF