2024 (8) TMI 1359

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....tion 143(1) & 154 of the Income Tax Act, by ITO, Ward-01, Jalore. 2. Since the issues involved in these appeals are almost identical issue one is against the intimation issue u/s. 143(1) and another is against the order passed u/s. 154 of the Act against the same intimation. Thus, these two appeals were heard together with the agreement of both the parties and are being disposed off by this consolidated order. 3. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 137/Jodh/2023 on the following grounds; "1. That on the facts and in the circumstances of the case, the ld. CIT(A), NFAC grossly erred in upholding the validity of order passed by the Ld. CPC u/s ....

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.... not E-filed the audit report in form no. 10B along with or before filling the return of income, the exemption u/s. 11 is not allowed. " 5. Aggrieved from the order of ld. AO CPC assessee preferred an appeal before the ld. NFAC. Apropos to the grounds so raised the relevant finding of the ld. NFAC is reiterated here in below: "The assessee was provided with multiple hearing opportunities to submit the documents in support of Grounds of Appeal along with documentary evidence, as mentioned below:- S. No. Hearing Order date Date of compliance Remarks 1 30.12.2020 14.01.2021 No response received 2 09.09.2021 24.09.2021 No response received 3 10.11.2022 (Enablement of Communication)  ....

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....the assessee failed to file the return of income and form no. 10B before the due date of filling the return of income, the assessee is not eligible to claim the benefit of section 11 & 12. Thus, the same is rightly denied to the assessee by the CPC. The ld. DR also submitted the assessee has not filed the submission before the ld. CIT(A) also. 8. We have heard the rival contentions, perused the material placed on record. The ld. AR of the assessee placed on record that an order of the CBDT F. No. 225/358/2018/ITA.II dated 08.10.2018 wherein the due date extended upto 31.10.2018 and the assessee in this case efiled the form no. 10B on 30.10.2018 and the same being within the extended due date. This fact presented by the assessee in this p....