2026 (3) TMI 811

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....eferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 19.09.2025 for the AY 2020-21. 2. The first issue raised by the assessee is against the order of ld. CIT (A) upholding the order of ld. AO wherein the relief claimed u/s 89(1) of the Income-tax Act, 1961 (the Act) was denied by the ld. AO on the ground that....

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.... the return or e-filed within the stipulated date. In our opinion, the assessee is entitled to claim the relief u/s 89(1) of the Act, the calculation qua which has been extracted by the ld. AO in the assessment order by the ld. AO as well as in the appellate order by the ld. Commissioner of Income-tax (Appeals). In our opinion, the relief claimed by the assessee u/s 89(1) of the Act cannot be deni....