2024 (9) TMI 519

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.... For the Revenue : Smt. Neha Sahay, 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 ....

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....Rs. 73,19,206 was added to the returned income raising a demand of Rs. 18,87,326. 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 rect....

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....er u/s 154. In this regard, it is stated that the original cause of action in the present case had arisen 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 origin....

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....ur view, the assessee has not committed any error by filing a rectification petition against the original 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 p....