ANNAI INDIRA WEANING FOOD MFGR WOMEN DEV INDL CO-OP SOCIETY LTD , MADURAI V. ITO,NON CORPORATE WARD-1(1), MADURAI

ITA 308/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3462 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 05-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.308/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2018-19) Annai Indira Weaning Food Mfrg Women Dev. Indl Co-op. Society Ltd. 5/93, Madurai Main Road, Othakkadai, Madurai – 625 701. बनाम/ V s. ITO, Non Corporate Ward – 1(1), Madurai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAB AA- 2 1 8 7 -Q (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri N. Arjunraj (CA) for Shri S. Sridhar (Advocate) – Ld. AR थ की ओरसे/Respondent by : Ms. M.S. Deeeptha (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 25-08-2022 घोषणा की तारीख /Date of Pronouncement : 25-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 08-12- 2021 in the matter of an intimation issued by Centralized Processing Center (CPC), Bengaluru u/s 143(1) of the Act on 22-12-2019. 2. The registry has noted a delay of 89 days in the appeal, the condonation of which has been sought by Ld. AR which has been ITA No.308/Chny/2022 - 2 - opposed by Ld. Sr. DR. Considering the fact that the impugned order was passed during lockdown situation arising out of Covid-19 pandemic, we condone the delay and admit the appeal for adjudication on merits. 3. During hearing, it transpires that the assessee has been denied deduction u/s 80-P in an intimation issued u/s 143(1) in view of the fact that the return of income incomer was filed with a delay. As per intimation, the due date of filing of return was 30.09.2018 wherein the return has actually been filed on 28.03.2019. Accordingly, the aforesaid deduction was denied by CPC. The Ld. CIT(A), considering the provisions of Sec.80AC, dismissed the appeal of the assessee. Aggrieved, the assessee is in further appeal before us. 4. It has been brought to the notice by Ld. AR that the assessee has preferred petition on 22.08.2022 before Hon’ble CBDT seeking condonation of delay. Accordingly, Ld. AR pleaded to restore the appeal to the file of Ld. CIT(A) to consider the outcome of the petition. Though Ld. Sr. DR opposed the same, we concur with these submissions since we see no fruitful reason to keep the appeal pending with us. Therefore, we restore the appeal back to the file of Ld. CIT(A) to adjudicate the appeal afresh in the light of outcome of condonation petition filed by the assessee. 5. The appeal stands allowed for statistical purposes. Order pronounced on 25 th August, 2022. Sd/- (SONJOY SARMA) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 25-08-2022 EDN/- ITA No.308/Chny/2022 - 3 - आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF