2025 (5) TMI 1310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Arvind Desai ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to assessment year 2019-20 is directed against the order dated 11.09.2024 passed by ld. Addl.JCIT(A), Thiruvanantpuram u/s. 250 of the Income Tax Act, 1961 ( in short 'the Act') arising out of the Intimation order dated 05.02.2021 passed u/s.143(1) of the Act. 2. Reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this ground it is stated that ld.CIT(A) has not provided fair opportunity and has dismissed the appeal without passing a speaking order 5. We have heard the rival contentions and perused the record placed before us. We notice that the assessee filed the return of income for A.Y. 2019-20 claiming deduction u/s. 10(23C)(iiiad) at Rs. 65,30,914/- thereby declaring Nil income. But in the return pr....