2022 (11) TMI 1174

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....eals for A.Ys. 2018-19 and 2019-20, arise against the National Faceless Appeal Centre [in short "NFAC"], Delhi's separate orders, both dated 03.03.2021, passed in DIN & Order No. ITBA/NFAC/S/250/2020-21/1031168590(1) and in DIN & Order No. ITBA/NFAC/S/250/2020-21/1031169031(1); respectively, in proceedings under section 143(1) of the Income Tax Act, 1961 [In short "the Act"]. 2. Heard both the pa....

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.... 139(1). It is due to this fact that the CPC has clearly mentioned the "Due date of filing original return" as 31/08/2018. This is as per the CBDT order u/s 119 extending the due date from 31st July to 31st August. The assessee seems to have confused itself about the extension in due dates, ignoring the fact that it is not covered under cl (a) but is covered under cl (c) of Expl 2 to sec 139(1). T....

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....0(P)(2)(d) are rightfully denied. Grounds 2,3 & 6 are therefore dismissed." 5. I have given my thoughtful consideration to the foregoing rival stands and find no merit in Revenue's arguments seeking to invoke section 139(1) Explanation-2 (c) of the Act. A perusal thereof makes it clear that it is in the nature of residuary clause dealing with "any other assessee" whereas this taxpayer is found to....