2022 (7) TMI 694

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....or the Assessee : Smt. Radha Keerthi, CA For the Revenue : Sri ON Hari Prasadarao, Sr. AR ORDER PER S. BALAKRISHNAN, ACCOUNTANT MEMBER : This appeal filed by the Revenue against the order of the Ld. CIT(A)-1, Visakhapatnam in ITA No.10519/2019-20/CIT(A)-1/VSP/2020-21, dated 16/09/2020 for the AY 2017-18. 2. At the outset, we observe from Form-36 filed by the Revenue that the date of....

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....aring a total income of Rs. 28,42,090/- after claiming deduction u/s. 80-IB of the Act for Rs. 2,35,97,287/-. The assessee subsequently filed the return U/s. 139(9) on 8/3/2018 and further U/s. 139(5) of the Act on 11/9/2018 declaring the same total income. The return of income filed by the assessee was selected for scrutiny under CASS and accordingly statutory notices U/s. 143(2) and 142(1) were ....

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....e AO. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 4. The Revenue has raised three grounds of appeal however the only grievance of the Revenue is with respect to deletion of addition of Rs. 2,35,97,287/- made by the Ld.CIT(A) where the assessee has not filed the prescribed Form 10CCB while filing the return of income. 5. Before us, the power holder Sri M. Sri....

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.... accordance with law. 6. We have heard the rival contentions and perused the materials available on record and the orders of the Authorities below. We find that even though it is claimed by the Ld. AR that there was a technical error which prevented the assessee from filing/uploading the Form-10CCB along with return of income filed U/s. 139(1), the Ld. AR could not produce the Form-10CCB claime....