TaxTMI 
TaxTMI 
Audit of LLP was done voluntary as stipulated by partners and audit report and ITR was filed during extended date for filing audited itrs. That is for assessment year 2019-20 the ITR was filed on 09.10.2019, and due extended date was 31.10.2019. There was loss c/f in ITR filed. The CPC disallowed the loss . On filing Appeal with CIT (A). the relief was allowed. But in appeal effect order the ITO has again not given relief and says that audit of LLP cannot be done voluntary and extended date is not applicable for LLP . Pls guide what we can do further for relief.
Audit of LLP
08 Jun 2023 
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Voluntary LLP audit: election to audit may justify extended filing date; assessing officers cannot override appellate orders.
The issue is whether an LLP that obtained a voluntary audit under LLP Rules qualifies for the extended return-filing date applicable to assessees whose accounts are required to be audited, thereby avoiding belated-return treatment, and whether an assessing officer can issue an order giving effect that contradicts a CIT(A) order; an order giving effect is a formality and cannot override the appellate order, and the department's proper remedy is an appeal to the tribunal. (AI Summary)
The issue is whether an LLP that obtained a voluntary audit under LLP Rules qualifies for the extended return-filing date applicable to assessees whose accounts are required to be audited, thereby avoiding belated-return treatment, and whether an assessing officer can issue an order giving effect that contradicts a CIT(A) order; an order giving effect is a formality and cannot override the appellate order, and the department's proper remedy is an appeal to the tribunal. (AI Summary)