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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-03-2022 in the matter of an intimation issued by CPC u/s 143(1) 31-05-2019. The CPC has denied deduction as claimed by the assessee u/s 80P(2)(a)(i) due to the fact that return of income was not filed within due date u/s 139(1). The appeal has been dismissed since the assessee failed to appear during appellate proceedings.
The Registry has noted delay of 419 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition. It has been submitted that the delay occurred since the proceedings were faceless and the assessee was not aware of the dismissal of the appeal. Though Ld. DR opposed condonation, however, keeping in view the pleadings and considering the above stated facts, the bench formed an opinion that the delay was to be condoned and accordingly, we proceed for adjudication of appeal on merits.
The ld. AR, at the outset, made prayer to restore the appeal back to the file of Ld. CIT(A) since the assessee failed to make any appearance therein. Accepting the same, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case. The assessee is also free to seek condonation of delay for return of income before appropriate authority. 4. The appeal stand allowed for statistical purposes. Order pronounced on 28th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीTितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF