2022 (6) TMI 1070

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....s 2018-19 & 2019-20. 2. Since common issues are involved in both the appeals, the same are being heard together. 3. The assessee has taken the following grounds of appeal: AY 2018-19 "1. The assessment order passed u/s 143(1) of IT Act by the Assessing Officer and confirmed by the first appellate authority u/s 250 is bad in law and deserved to be uncalled for 2. The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the disallowance of deduction u/s 80P of Rs. 3,15,840/-. The same deserves to be deleted. 3. The appellant craves to reserve his right to add, alter, amend, or delete any ground of appeal during the course of hearing." AY 2019-20 "1. The assessme....

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....n under section 80P of the Act is that the assessee filed return of income beyond due date stipulated under section 139 (1) of the Act. Accordingly, the Ld. CIT(Appeals) dismissed the assessee's appeal with the following observations (we are reproducing observations for AY 2018-19, but similar observations have been made by Ld. CIT(Appeals) for AY 2019-20 as well): "6. I have carefully considered the facts of the case and the impugned Intimation issued u/s 143(1). On perusal of the said Intimation dated 31.05.2019, it is seen that the deduction claimed u/s 80P by the appellant has been disallowed therein by way of an adjustment u/s 143(1)(a). In this regard, it is understood that the said disallowance of deduction claimed u/s 80P was made....

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....reby sustained. These grounds of appeal are accordingly dismissed." 6. The assessee is in appeal before us against the aforesaid orders passed by Ld. CIT(Appeals). None appeared on behalf of the assessee before us. The Ld. DR relied upon observations made by Ld. CIT(Appeals) at paragraph 6 of the order, wherein he held that post-amendment of section 80AC(ii) of the Act vide Finance Act 2018, the assessee is not entitled to deduction under Chapter VI-A of the Act (including section 80 P of the Act) in case the return of income has not been filed within the due date specified under section 139 (1) of the Act. Since, in the instant set case, the return was filed beyond the date stipulated under section 139(1) of the Act, the assessee cannot b....