TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assessee's appeal dismissed for seeking s.80P deduction via wrong remedy; liberty granted to challenge original order within 30 days</h1> ITAT MUMBAI-AT dismissed the appeal by the assessee for seeking deduction under s.80P through a subsequent first appeal, holding that simultaneous ... Deduction claimed u/s 80P - interest from co-operative banks and any other income claimed - simultaneous proceedings - Assessee, being aggrieved, instead of filing an 2nd appeal before the Tribunal, again challenged the said order/intimation by filling first appeal before the CIT(A) HELD THAT:- As observed that the Assessee may be inadvertently or under misconception, instead of challenging the previous order passed by the Additional/JCIT-4, Delhi, before this Tribunal by filling second appeal, preferred to challenge the order/intimation passed by the CPC again before the CIT(A). Though the Assessee is not entitled for any relief as it is the mandate of law that simultaneous proceedings are not legally entertainable, thus, this Court is inclined to dismiss the instant appeal, however in the interest of substantial justice, with liberty to the Assessee to challenge the original/previous order passed by the Additional/JCIT- 4, Delhi, within 30 days from the date of this order. Thus, the appeal filed by the Assessee is dismissed with liberty as given above. Appeals arise under section 250 of the Income Tax Act for AYs 2014-15 and 2015-16 against orders dated 18.09.2024 affirming disallowance of deduction claimed under section 80P (Rs. 2,28,408). Appeals were consolidated; ITA No.5922/M/2024 treated as lead. The assessee had earlier contested the intimation/order dated 20.05.2015 before the CIT(A), which affirmed the addition by order dated 27.06.2024 under section 250. Instead of filing a second appeal to the Tribunal against the 27.06.2024 order, the assessee re-challenged the 20.05.2015 intimation before the CIT(A). Tribunal found the newer appeal to be filed 'inadvertently or under misconception' and held that 'simultaneous proceedings are not legally entertainable.' The instant appeals were dismissed, but the assessee was granted liberty to challenge the prior order dated 27.06.2024 before the Tribunal within 30 days from the date of the order.
TaxTMI 
TaxTMI 
