2022 (9) TMI 474

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....d u/s 143(1) of the Act dated 10.09.2020. 2. Registry has informed that the appeal is time barred by 3 days. Application for condonation of delay is filed and the reason for the delay of 3 days was due to holidays for three consecutive days. I am satisfied with the reasons and thus condone the delay and admit the appeal for adjudication. 3. When the case was called for none appeared. Perusal of records shows that number of opportunities were granted, but the assessee failed to appear on last two occasions. I, thus, decide to dispose off the appeal with the assistance of the Ld. Departmental Representative and records placed before me. 4. The assessee has raised the following grounds of appeal: "1. That on facts and circums....

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.... of the Act as the assessee has not filed return of income before the due date as specified in sub-section(1) of section 139 of the Act. 7. Aggrieved, now the assessee is in appeal before this Tribunal. 8. The Ld. DR vehemently argued supporting the order of the ld. CIT(A). 9. I have heard the ld.DR and carefully perused the record. Assessee is dissatisfied with the denial of deduction u/s. 80P of the Act by ld. CIT(A) by applying the provisions of section 80AC of the Act. The undisputed facts remains that the assessee filed belated e-return on 18-07-2020 for the AY 2019-20, which was beyond the due date prescribed u/s. 139(1) of the Act. As per amendment brought in by Finance Act, 2018 w.e.f 1-4-2018 in section 80AC of the Act, as....

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....ncome Tax e-filing web managers to password. After several communications with them, submitting various documents as requested by them, finally vide their mail dt. 14th July, 2020, they had reset the password by providing your appellant new set of login credentials. It is a general principle and also rights given by the Constitution of India that before any disallowance a right of hearing and also genuine cause of delay should have been ascertained by the Assessing Officer. However, no opportunity of being heard was given. The above facts was the real cause of delay which is beyond assessee's control. Assessee had taken all reasonable steps to procure the new password and file return at the earliest." 11. The assessee further re....

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....ion is claimed: Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.] 12. On perusal of the above sub-section (2) of section 119, I observe that The Board (CBDT) has the power to condone such delay. In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return. I also observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. It will certainly create hardship to the assessee if such claim which may be a genuine claim is denied for this t....