H P C EMPLOYEES COOPERATIVE SOCIETY LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI K. NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA
आदेश / ORDER PER K. NARASIMHA CHARY, J.M: This is an appeal challenging the order dated 25/07/2019 passed by the learned Commissioner of Income Tax (Appeals), Visakhapatnam (“learned CIT(A)”) sustaining the addition made in the order dated 29/06/2019 passed U/s. 143(1) of the Income Tax Act, 1961 (“the Act”) though the fact that the assessee filed appeal challenging the deduction
ITA No. 324/Viz/2024
claimed by the assessee U/s. 80P of the Act on the ground that the assessee filed the return of income belatedly.
At the outset, the learned Authorized Representative (“learned AR”) submitted that in respect of similar disallowance, addition was made by the learned Assessing Officer (“learned AO”) and sustained by the learned CIT(A). When the matter was carried on appeal to the Tribunal in ITA No. 144/Viz/2023 (AY 2018-19) by order dated 24/07/2024, the Tribunal sustained the same and dismissed the appeal filed by the assessee.
Learned Departmental Representative (“learned DR”) also submitted the same.
In this view of the situation and the matter being covered by the order dated 24/07/2024 in ITA No. 144/Viz/2023 (supra) in the assessee’s own case, respectfully following the same, we uphold the findings of the learned CIT(A) in the impugned order and dismiss the appeal.
In the result, appeal of the assessee is dismissed. Order pronounced in the open court on this the 14th day of November, 2024.
Sd/- Sd/- (MADHUSUDAN SAWDIA) (K. NARASIMHA CHARY) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Hyderabad, Dated:14/11/2024 OKK
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ITA No. 324/Viz/2024