2025 (4) TMI 2015

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.... RAO, ACCOUNTANT MEMBER For the Appellant : Sri.Amaljith P.J., CA For the Respondent : Sri.Sanjit Kumar Das, CIT-DR & Smt.Leena Lal, Sr.AR ORDER PER GEORGE GEORGE K, VICE-PRESIDENT : These appeals at the instance of assessee are directed against four separate orders of the Commissioner of Income Tax (Appeals)-3, Kochi ["CIT(A)"] (all orders are dated 21.06.2023) passed u/s. 250 of I....

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....ssessee came to know that the appeals prepared by the Tax Consultant have not been filed. Immediately the appeals were filed with delay. On perusal of the reasons stated in the condonation petition, we are satisfied that there is sufficient cause for belated filing of these appeals and no latches can be attributed to the assessee. Hence, we condone the delay in filing these appeals and proceed to ....

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....escribed u/s.139(1) of the Act. 5. Aggrieved by the assessments completed for assessment years 2013-2014 to 2016-2017, the assessee preferred appeals before the first appellate authority. The CIT(A) partly allowed the appeals of the assessee. The CIT(A) deleted the addition made by the AO u/s.69 of the Act. As regards the claim of deduction u/s.80P of the Act is concerned, the CIT(A) following ....

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.... the CIT(A) has erred in denying the benefit u/s.8OP of the Act. The learned AR relied on the judgment of the Hon'ble jurisdictional High Court in the case of Chirakkal Service Co-operative Bank Ltd. v. CIT [(2016) 384 ITR 490 (Ker.)]. 8. The learned Departmental Representative submitted that the issue in question is squarely covered by the judgment of the Hon'ble jurisdictional High Court in t....