2024 (11) TMI 494

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....ellant : Shri K.K. Ved, CA For the Respondent : Shri Sridhar E., CIT(DR)(ITAT), Bengaluru. ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This appeal is filed by the assessee against the order dated 28.6.2024 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2019-20. 2. Briefly stated the facts of the case are that the assessee filed return of income on ....

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....before the ITAT. 4. The ld. AR submitted that the CPC has wrongly added u/s. 43B as per tax audit report and 154 order was passed during the Covid 19 pandemic period, so the case was not taken up by the employees of the company within time and the company was working with less staff. The GM and Manager handling the tax matters left the organization and the management was informed that the mista....

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....er of lower authorities and submitted that the assessee is a multinational company and they are keen with their tax matters and was aware of the tax proceedings and objected to giving another chance to the assessee. 6. Considering the rival submissions, we note that the ld. FAA has dismissed the appeal without condoning the delay in filing the appeal. We note that the rectification application ....