Alagu Air Products Private Limited, Coimbatore vs. DCIT, Corp Circle 1, Coimbatore
In the result, the appeal of the assessee is allowed
ITA 2771/CHNY/2025[2022-23]Status: DisposedITAT Chennai16 Jul 2026AY 2022-23
Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 2771/Chny/2025 ननिाारण वर्ा /Assessment Years: 2022-23 Alagu Air Products Pvt Ltd, V. The Deputy Commissioner Of No.145, Palanisamy Street, K.K. Pudur, Income Tax, Saibaba Colony, Coimbatore, Corporate Circle-1, Tamil Nadu-641 038. Coimbatore. [Pan: Aabca8155G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. S. Sridhar (Erode), Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr. Chilaka Marthi Vijay Raju, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 16.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (A) / Addl / Jcit(A)-1, (Hereinafter Referred As The ‘Ld.Cit(A)’) Lucknow Dated 04.10.2024 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2022-23. Grounds Of Appeal 1) The Ld. Cit (A) / Nfac, Has Erred In Disallowing The Claim Of Deduction U/S 80-1A (4) (Iv) For Rs.18, 88,034/- On The Fact That The Assessee Was Not Able To File The Said Form In The E-Portal. 2) The Ld. Cit (A) / Nfac, Failed To Appreciate That The Assessee / Chartered Accountant Could Not File The Said Form 10Ccb For The Deduction U/S 80-1A (4)(Iv), Due To Technical Glitches In The It Portal.
For Appellant: Mr. S. Sridhar (Erode), AdvocateFor Respondent: Mr. Chilaka Marthi Vijay Raju
Section 119(2)(b)Section 139(1)Section 143(1)Section 250Section 80Section 80I
