AMUTHASURABI EDUCATIONAL TRUST,NAMAKKAL vs. ACIT, EXEMPTIONS,, COIMBATORE

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of the order of learned Addl. /Joint Commissioner of Income Tax (Appeals)-2, Chandigarh [CIT(A)] dated 28-06-2024 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 29-12-2023 raising certain demand against the assessee. The registry has noted delay of 28 days in the appeal which stands condoned and we proceed with disposal of the appeal.

The Ld. AR, at the outset, drew attention to Form No.35 and stated that Ld. CIT(A) erred in noting that there was delay of 415 days in filing of the appeal. The Ld. AR stated that the impugned order has merely been copied from first appellate order for AY 2021-22. The Ld. CIT-DR could not controvert the aforesaid fact.

Upon perusal, it could be seen that intimation u/s 143(1) has been issued on 29-12-2023. The first appeal Form No.35 has been filed by the assessee on 29-01-2024. It is quite clear that the appeal has been filed within time and Ld. CIT(A) has erred in noting the correct facts. Considering the same, we set aside the impugned order and remit the appeal back to the file of Ld. CIT(A) for de-novo adjudication in the light of correct facts.

The appeal stand allowed for statistical purposes. Order pronounced in open court on 12th December, 2024.