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2019 (6) TMI 1045 - ITAT CHANDIGARHDisallowance u/s 80IC - delay of 01 day in filing the return of income beyond the prescribed period - assessee had not filed the return of income within the stipulated period as provided u/s 139(1) - HELD THAT:- Considering the rival contentions and also considering the decision of the Coordinate Bench of the Tribunal in the case of ‘Symbiosis Pharmaceuticals (P) Ltd. Vs DCIT’ [2017 (11) TMI 1361 - ITAT CHANDIGARH] the delay of 01 day in on-line filing of the return occurred not due to any negligence of the assessee, rather, the reason for the same was beyond the control of the assessee. Even otherwise, the return has been filed within extended period as provided u/s 139(4) of the Act. The matter is restored to the file of the AO to examine the limited aspect as to whether the assessee, otherwise, is entitled to claim deduction us 80IC of the Act and if so found eligible, the Assessing Officer will allow the claim accordingly irrespective of the fact that there was a delay of 01 day in filing the return of income beyond the prescribed period under the provisions of section 139(1) - Appeal of the assessee is treated as allowed for statistical purposes.
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