ANAND FOODS,DEHRADUN vs. ITO WARD 2(2)(1), KASHIPUR
Appeal is allowed for statistical purposes
ITA 141/DDN/2025[2021-22]Status: DisposedITAT Dehradun12 Jan 2026AY 2021-22
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 141/Ddn/2025 : Asstt. Year: 2021-22 Anand Foods, Vs Income Tax Officer, C/O Matta Garg & Co., Ward-2(2)(1), 15, Astley Hall, Dehradun, Kashipur, Uttarakhand-248001 Uttarakhand-244713 (Appellant) (Respondent) Pan No. Ablfa3643B Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. Amar Pal Singh, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A), Mysore’S Din & Order No. Itba/Apl/S/250/2025-26/1077083626(1) Dated 10.06.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.
For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. Amar Pal Singh, Sr. DR
Section 143(1)Section 154Section 80I
disallowing it’s section 80IB(11A) deduction claim of Rs.79,97,988/-, we notice that the sole reason thereof appears
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Anand Foods
to be non-filing/submission of it’s Form 10CCB tax audit report on or before the prescribed due date.
4. Faced with this situation, the Revenue could hardly dispute that the assessee had filed/uploaded the above
