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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench
This assessee’s appeal for A.Y. 2018-19 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/NFAC/S/250/2022- 23/1048268550(1) dated 27.12.2022 in proceedings u/s.143(3) of the Income Tax Act, 1961 (the Act).
Heard both parties. Case file perused.
It emerges at the outset that although the learned CIT(A)/NFAC has rejected the assessee’s lower appeal in limine, on account of non-payment of advance tax u/sec.249(4)(a) of the Act, we do not see purpose of remanding the matter back once it emerges during the course of hearing that it’s sole substantive issue herein raising sec.80P deduction claim, is itself is not allowable as it had not filed its’ sec.139(1) return dated 24.12.2022; well within the prescribed time period up-to 31.10.2018 and therefore, violated sec.80AC(ii) of the Act.
All these clinching facts have gone un-rebutted from assessee side. That being the case, we see no merit in the assessee’s instant appeal once it has failed to ensure compliance of sec.80AC(ii) of the Act. Rejected accordingly.
This assessee’s appeal is dismissed in above terms.