In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singhआ.अ.सं./Ita No.90/Srt/2022 (Ay 2018-19) (Hearing In Physical Court) Nirav Bipinbhai Vaghasiya Income Tax Officer, 59, Shradha Deep Society, Ward-3(2)(1), Surat Vs Singanpore, Causewayroad, Ved Road, Surat-395004 Pan No: Amupv 4454 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By None राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04.01.2023 उ"घोषणा क" तार"ख/Date Of 16.01.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac”/Ld.Cit(A) Dated 28.12.2021 For Assessment Year 2018-19, Which In Turn Arises Out Assessment Order Passed By Asst. Director Of Income Tax, Centralized Processing Centre (Cpc) Bengaluru Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 23.10.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Nirav B Vaghasiya Credit Of Rs.2,21,000 Though The Same Is Duly Reflected In Form No 26As Of The Appellant. 1.1 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing The Tds Credit Of Rs.2,21,000 Though The Capital Gain On Sale Of Property Was Offered For Taxation In The Hands Of Partnership Form & No Revenue Loss Incurred To The Department. 1.2 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Credit To The Appellant Though No Income Against Such Tds Credit Was Earned By The Appellant Against Such Tds Credit.

2 Nirav B Vaghasiya 28.02.2022 and further grace period of ninety days was allowed from 01.03.2022 for taking recourse of law. The present appeal is filed in such grace period. Considering such grace period as allowed by Hon'ble Apex Court, I find that assessees appeal is within such grace period. Therefore, delay in filing of appeal is condoned