2022 (12) TMI 34

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....nal Varun, FCAs For the Respondent : Shri Ravi Mehrotra, Sr. DR ORDER PER BENCH: This is an Appeal by the Assessee directed against the Order dated 12-11- 2021 by the Commissioner of Income Tax-Appeals, National Faceless Appeal Centre ('CIT(A)' for short), dismissing the assessee's appeal contesting the processing of it's return of income for Assessment Year (AY) 2018-19 under section ....

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....r opportunity given the ld. CIT(A) order is bad in law too. 3. That CIT(A) order dated 12-11-2021 is bad in law for other reason too. 4. The appellant craves leave to add or amend any ground of the appeal. 3. Heard both the parties, and perused the material on record. 3.1 Shri Dheeraj Ghai, the ld. counsel for the assessee, would submit that the assessee filed his return of....

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.... the file of the AO for a decision on merits where the said delay stands condoned. 3.3 We have perused the impugned order, and find that the appeal of the assessee has been dismissed due to non-filing the return on or before the due date of filing the return, for which reference may be made to para 4.1.9 thereof. 3.5 In view of clear prescription of section 80-AC of the Act, we find no infir....

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....urn is condoned, else the assessment as made stands confirmed. Though we have in principle no hesitation in accepting the assessee's prayer, at the same time, we find no reason to set aside the assessment which is in accordance with law. Under the circumstances, we only consider it proper to restore the matter to the file of the first appellate authority for the purpose, i.e., to decide the issue ....