2025 (5) TMI 2332

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....v. For the Department : Sh. Rajesh Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A) 5, Chennai's DIN and order no. ITBA/APL/S/250/2024 25/1068136164(1), dated 29.08.2024, involving proceedings under section 143(1) of the Income-tax Act, 1961 (here....

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....filing/uploading post facto the due date thereof as admitted by both the parties. And also, that this tribunal's order dated 4th April, 2024 in the assessee's case ITA No. 380/Del/2024 for succeeding assessment years 2020-21 has already accepted his case in principle against the department on the very issue, thereby holding that the above compliance of filing of Form 67 is directory than mandatory....