2023 (12) TMI 1459

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....;ble Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] having held that the appellant was prima facie eligible to claim the lower tax regime u/s. 115BAA and having held that this being the first year of applicability of section 115BAA and difficulties were faced by assessee's in filing Form 10IC for claiming lower tax regime u/s. 115BAA, erred on facts and in law in directing the AO to verify whether Form 10IC was submitted by the appellant or not and to allow lower tax option as per the provisions of section 115BAA if the appellant has filed the said form. 2) The learned CIT(A) erred on facts and in law in not giving a reasonable and sufficient opportunity of being heard before passing the order u/....

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....lowing the appeal for statistical purposes by holding that "15. According to the above circular, the assessee can upload electronic Form No. 10-IC on or before 30.06.2022. In the absence of response from the appellant, whether he had filed the Form No. 10-IC within the due allowed u/s 139(1) or on or before 30.06.2022 is uncertain. The digital record accessible to this office is not showing any such filing of Form for the said AY 2020-21. In view of this, there is no possibility to give a clear finding on the grounds raised in appeal. In the light of the above facts, the decision on the grounds of appeal can be taken by way of giving proper directions for the Jurisdictional AO to examine the factual information and give effect to t....

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....of giving several opportunity. The ld. DR drew our attention to the findings of the CIT(A) to submit that the CIT(A) has correctly remanded the issue to the AO to examine the claim that Form 10IC is filed on or before 30.06.2022 and allow the concessional rate as per law. Therefore, the ld. DR submitted that there is no infirmity in the order of the CIT(A). 5. We have heard the parties and perused the material on record. The assessee filed a return of income and has claimed concessional rate of tax under section 115BAA of the Act. Since Form 10IC was not filed along with the return of income filed under section 139(1) of the Act, while passing order under section 143(1), the CPC has denied the concessional rate of tax and has levied tax ....