2023 (1) TMI 1506

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....the Respondent : Sh. Mayank Prabha Tomar, Addl. CIT(A) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Dehradun [hereinafter referred to CIT (Appeals)] dated 24/07/2019 for assessment year 2016-17. 2. The grounds of appeals are as under:- "1. The Ld. CIT(A) has erred in confirming the order....

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....ng the assessment proceedings the Form No. 10 has been filed electronically by the assessee. The assessment order came to be passed wherein the Ld. A.O. has not allowed the deemed application of income to the extent of Rs. 25,50,000/- on the ground that the assessee has failed to file Form No. 10 electronically and passed assessment order on 07/12/2018 by making additions of Rs. 25,50,000/-. 4.....

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....date of filing of return on 06/09/2016 and even during the assessee assessment proceedings, the assessee has filed Form No. 10 electronically. 8. It is not the case of the Revenue that the Form No. 10 has not been filed on time physically, but it is the case of the Revenue that the same has not been filed electronically before the due date. It is relevant to note that the amendment in the law p....