2025 (10) TMI 133

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....under the face-less appellate proceedings erred in holding that there is a delay of nine months in filing the appeal under section 250 of the Act against intimation passed under section 143(1) of the Income Tax Act, 1961 ("the Act") dated September 13, 2022 by the Central Processing Centre (CPC) and dismissing the appeal of the Appellant in- limine without considering the merits of the case. (b) The learned CIT(A) erred in not appreciating the fact that the aforesaid intimation was actually served to the appellant on May 12, 2023. The appeal was filed on June 09, 2023, which is within the time limit prescribed under section 249 of the Act and therefore the CIT(A) ought to have admitted the said appeal and decided the case on merits....

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....reciation claimed as per the provisions of section 32 of the Act which amount was already disallowed in the return of income resulting in double disallowance. 3. The appellant submits that the Assessing Officer be directed: (i) To delete the disallowance under section 43B amounting to Rs. 69,50,020/-; (ii) To delete the disallowance of depreciation amounting to Rs. 1,78,20,507/-; and to modify the assessment in accordance with the provisions of the Act 2. The relevant facts, as presented, are that the assessee filed its return of income for the assessment year under consideration, which was processed by the CPC. Subsequently, an intimation order under Section 143(1) of the Act was issued on 13th September 2022, wherein ....

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....A) erred in declining to condone the delay in filing the appeal and, consequently, rejecting the same without adjudicating the merits. 3. We have carefully considered the submissions advanced by the rival parties and thoroughly perused the material placed on record. The matter pertains to the appeal filed by the assessee against the intimation issued under Section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") by the Central Processing Centre (CPC), Bangalore 3.1 Ground No. 1 of the appeal relates to the non-admission of the appeal by the Ld. CIT(A) due to the alleged filing of the appeal after the expiry of the limitation period prescribed under Section 249(2) of the Act. During the course of the hearing be....