DAEECO OP T&C STY KALPAKKAM, DAE TOWNSHIP KALPAKKAM V. ADIT, NATIONAL e-CENTRE, NEW DELHI

ITA 770/CHNY/2022

AI Insights

The case involves DAEECO OP T&C STY KALPAKKAM, the appellant, who contested the disallowance of a deduction claim under section 80P of the Income Tax Act, 1961, due to the late filing of their income tax return for the assessment year 2018-19. The return was filed on January 2, 2019, under section 139(4), which was after the due date prescribed under section 139(1). The Assessing Officer (AO) disallowed the deduction, which was upheld by the Commissioner of Income Tax (Appeals). The appellant then appealed to the Income Tax Appellate Tribunal, which decided to remand the case back to the CIT(A) pending a decision from the CBDT on the condonation of delay application filed by the appellant.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132708 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-02-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 11-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ᮰ीमहावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मनोज कुमार अᮕवाल, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 770/CHNY/2022 िनधाᭅरण वषᭅ/Assessment Year: 2018-19 DAEECO OP T&C STY KALPAKKAM, No.180, DAE Township Shopping Complex, 9 th Avenue, DAE Township, Kalpakkam – 603 102. PAN: AAAAD 4689H vs. The ITO, Non-Corporate Circle 22(1), Tambaram. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri R. Kumar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 27.02.2023 घोषणा कᳱ तारीख/Date of Pronouncement : 27.02.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals, National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2017-18/10037447 dated 14.07.2022. The assessment was framed by the National e- Assessment Centre, Delhi for the assessment year 2018-19 2 ITA No. 770/Chny/2022 u/s.143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 25.02.2021. 2. The only issue in this appeal of assessee is as regards to not allowing the claim of deduction u/s.80P of the Act on the ground that the assessee has not filed return of income on the specified date u/s.139(1) of the Act. 3. The fact is that the assessee filed its return of income for the assessment year 2018-19 on 02.01.2019 u/s.13(4) of the Act and not within the due date as prescribed u/s.139(1) of the Act. Hence, the claim of deduction u/s.80P(2) of the Act was disallowed by the AO. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) also confirmed the action of the AO. Aggrieved, assessee is in appeal before the Tribunal. 4. After hearing both the sides, we noted that the only request of assessee now before us is that the assessee’s representation to CBDT praying for condonation of delay in filing return of income u/s.139(1) of the Act is pending u/s.119(2)(b) of the Act. In view of the request of assessee that the assessee’s condonation petition is pending before CBDT u/s.119(2)(b) of the Act, we set aside the 3 ITA No. 770/Chny/2022 order of CIT(A) and remand the matter back to his file to await the decision of CBDT and thereafter decide the appeal of assessee. The assessee will take steps to pursue with the CBDT and the Income Tax Department will also pursue the condonation application and hopefully, the CBDT will decide the condonation petition as early as possible. In term of the above, the appeal of assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 27 th February, 2023 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 27 th February, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.