2025 (2) TMI 1623

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....For the Respondent : Ms. Gauthami Manivasagam, JCIT ORDER PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), Addl/JCIT(A), Udaipur, dated 21.10.2024 and pertains to assessment year 2022-23. 2. The only issue involved in this appeal is as regards to Ld.Addl/JCIT(A) erred in ....

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....by the order of the CPC, Bangalore, the assessee preferred an appeal dated 21.09.2024 before the ld. Addl/JCIT(A) with a delay of 236 days. 4. The ld. Addl/JCIT(A) issued notices to the assessee stating that the appeal has been filed with a delay of more than 8 months and had not filed an application for condonation of delay or an affidavit for the same. However, the assessee chose to be silent....

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....g one more opportunity to the assessee to prosecute their case before the ld. Addl/JCIT(A). 6. Per contra, the ld.Sr.DR stated that the assessee has filed its return of income after the due date and hence, the denial of deduction u/s. 80P of the Act by the lower authorities is in accordance with provisions of section 80AC of the Act and hence, the order of the ld. Addl/JCIT(A) may please be uph....