2024 (9) TMI 519

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....JCIT-DR ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 06/02/2024 passed by NFAC, Delhi for A.Y. 2019-20. 2. Brief facts of the case are as under: 2.1. It is submitted that the assessee filed its return of income for Asst Year 2019-20 on 01-11-2019 at 00.08 AM after experiencing difficulties in uploading the ITR - 6 on the due date viz. 31-10- 2019. 2.2. It ....

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....326. 2.5. The assessee then immediately filed a rectification application on 24/02/2021 and same was processed on 03/04/2021 by restricting disallowances as under: Disallowable u/s 36(1)(va) Rs. 46,520 Disallowance of deduction claimed u/s 80JJAA Rs. 16,72,683   17,19,203 Aggrieved by the rectification order dated 03/04/2021, assessee preferred appeal before the Ld.CIT(A). 2.6. The L....

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....sen at the stage of the proceedings u/s 143(1) and not u/s 154. The appellant is trying to make a back door entry by filing an appeal against the order u/s 154, the original cause of action for which had arisen at an earlier point of time during the proceedings u/s 143(1). Therefore, as the original cause of action has arisen at the stage of 143(1), the issue cannot be adjudicated upon in the pres....

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....intimation issued u/s. 143(1) dated 08/05/2020. 3.1. We therefore in the interest of justice, remand the issue back to the Ld.AO to consider the claims of the assessee on the above two issues in accordance with law having regard to the evidences filed by the assessee. Needless to say that proper opportunity of being heard must be granted to the assessee in accordance with law. Accordingly, groun....