AA368 APPAKUDAL PUDUPALAYAM AGRI CO-OP CREDIT SOCIETY ,ERODE vs. DCIT-CPC , BANGALORE
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश / O R D E R Per Mahavir Singh, Vice President :
These two appeals by the assessee are arising out of the orders of Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi, [CIT(A)] in Appeal Nos.NFAC/2017-18/10033694 & CIT(A), Coimbatore-3/10113/2020-21 both dated 10.06.2022. The
ITA Nos.638 & 640/Chny/2022 :- 2 -:
returns of income for the assessment years 2018-19 & 2019-20 was
processed by DCIT & ADIT, CPC, Bengaluru by issuing intimations
u/s.143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’) dated
09.08.2019 & 06.08.2020, respectively.
The only common issue in these two appeals of the assessee is
as regards to the order of CIT(A) not considering the fundamental fact
that the assessee has moved of condonation petition for filing delayed
return of income before Central Board of Direct Taxes (CBDT) and
without waiting the outcome of the condonation petition CIT(A)
confirmed the action of the Assessing Officer (AO) in denying the claim
of deduction made by assessee u/s. 80P of the Act, while processing
the return of income u/s. 143(1) of the Act. For this, the assessee has
raised identical worded grounds in both the years and the facts and
circumstances are also identical. The relevant ground No.2 as raised
by the assessee in ITA No.638/Chny/2022 for A.Y 2018-19 reads as
under:
“2. The learned CIT(A) erred in not considering the fundamental fact the Assessing Officer, while processing the return of income u/s. 143(1), denied the claim of deduction made by the appellant u/s. 80P of the IT Act, without waiting for the outcome of the condonation petition filed before the CBDT.”
ITA Nos.638 & 640/Chny/2022 :- 3 -:
We have heard Ld. CIT-DR and Sr. D.R. Despite issuance of
notice, assessee moved adjournment petition but going through the
file, it is noticed that without the presence of the assessee the matter
can be decided. Hence, we took up the matter and decided to
adjudicate the same.
At the outset, the Ld. CIT-DR as well as Ld. Sr. D.R has not
raised the objection as regards to restoring the matter back to the file
of the CIT(A) and to await the decision of CBDT in regard to
assessee’s condonation petition for condonation of late filing of return
of income and consequently deciding the deduction u/s. 80P of the
Act. In term of the above, we restore these two appeals of assessee
back to the file of the CIT(A). We also direct the concerned A.O to take
up the matter with the CBDT for expediency disposal of the relevant
condonation petition filed before CBDT by the assessee for
condonation of late filing of returns of income for the relevant A.Ys
2018-19 & 2019-20. In term of the above, the orders of the lower
authorities in both the A.Ys are set aside and both the appeals of the
assessee are allowed for statistical purposes.
ITA Nos.638 & 640/Chny/2022 :- 4 -:
In the result, both the appeal of the assessee are allowed for statistical purposes.
Order pronounced in the open Court on 30th January, 2023.
Sd/- Sd/- (महावीर िसंह) कुमार अ�वाल अ�वाल) (मनोज मनोज कुमार अ�वाल अ�वाल मनोज मनोज कुमार कुमार (Mahavir Singh) (Manoj Kumar Aggarwal) उपा�� / Vice President लेखा सद�य सद�य सद�य /Accountant Member सद�य लेखा लेखा लेखा चे�ई/Chennai, �दनांक/Dated: 30th January, 2023 EDN/-
आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु� (अपील)/CIT(A) 4. आयकर आयु�/CIT 5. िवभागीय �ितिनिध/DR 6. गाड� फाईल/GF
