ANNAI INDIRA WEANING FOOD MFGR WOMEN DEV INDL CO-OP SOCIETY LTD,MADURAI vs. ITO,NON CORPORATE WARD-1(1), MADURAI

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ITA 308/CHNY/2022Status: DisposedITAT Chennai25 August 2022AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) to consider the outcome of the assessee's petition filed before the CBDT seeking condonation of delay in filing the return.

What were the facts?

The assessee's deduction under Section 80-P was denied in an intimation under Section 143(1) due to a delayed filing of the return of income. The CIT(A) dismissed the appeal considering Section 80AC, and the assessee appealed further.

What were the issues?

Whether the delay in filing the return of income should lead to denial of deduction under Section 80-P, and if the appeal should be adjudicated based on the outcome of a condonation petition.

Which sections of the Income-tax Act were involved?

Section 80-P,Section 143(1),Section 80AC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI SONJOY SARMA

आदेश / 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, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 08-12- 2021 in the matter of an intimation issued by Centralized Processing Center (CPC), Bengaluru u/s 143(1) of the Act on 22-12-2019. 2. The registry has noted a delay of 89 days in the appeal, the condonation of which has been sought by Ld. AR which has been - 2 - opposed by Ld. Sr. DR. Considering the fact that the impugned order was passed during lockdown situation arising out of Covid-19 pandemic, we condone the delay and admit the appeal for adjudication on merits.

3.

During hearing, it transpires that the assessee has been denied deduction u/s 80-P in an intimation issued u/s 143(1) in view of the fact that the return of income incomer was filed with a delay. As per intimation, the due date of filing of return was 30.09.2018 wherein the return has actually been filed on 28.03.2019. Accordingly, the aforesaid deduction was denied by CPC. The Ld. CIT(A), considering the provisions of Sec.80AC, dismissed the appeal of the assessee. Aggrieved, the assessee is in further appeal before us.

4.

It has been brought to the notice by Ld. AR that the assessee has preferred petition on 22.08.2022 before Hon’ble CBDT seeking condonation of delay. Accordingly, Ld. AR pleaded to restore the appeal to the file of Ld. CIT(A) to consider the outcome of the petition. Though Ld. Sr. DR opposed the same, we concur with these submissions since we see no fruitful reason to keep the appeal pending with us. Therefore, we restore the appeal back to the file of Ld. CIT(A) to adjudicate the appeal afresh in the light of outcome of condonation petition filed by the assessee.

5.

The appeal stands allowed for statistical purposes. Order pronounced on 25th August, 2022.

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