9911796707
TMI Blog2022 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short "AY") 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the "Act") by ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short ld. "CIT(A)"] dated 25.05.2022 arising out of the assessment order framed u/s 143(1) of the Act dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the assessee submitted that since the claim of the assessee u/s 80P(2) of the Act has neither being examined by the ld. Assessing Officer (in short ld. "AO") in processing done u/s 143(1) of the Act nor by ld. CIT(A) while carrying out the appellate proceedings, the issue may be restored to the file of ld. AO having jurisdiction over the assessee for examining the correctness of the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x return for AY 2018-19 was filed on 31.10.2018 on Form ITR-5 and against the income of Rs. 4,52,754/- shown under the head "Income from Business or Profession" deduction under Chapter VIA u/s 80P(2) of the Act at Rs. 4,52,750/- was claimed. Return was processed and in the intimation u/s 143(1)(a) of the Act issued by the Centralised Processing Centre, deduction claimed u/s 80P(2) of the Act was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dules in the return correctly the claim u/s 80P(2) of the Act has been denied. But before denying such claim no opportunity has been given to the assessee as provided in the provisions of Section 143(1)(a) of the Act where the proviso states that "No such adjustments shall be made unless any intimation is given to the assessee of such adjustments either in writing or in electronic mode and further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling up of certain Schedules in the income tax return will not be in the interest of justice. I, therefore, restore all the issues raised in the instant appeal including that of claim of deduction u/s 80P(2) of the Act to the file of ld. AO having jurisdiction over the assessee and direct him to examine/verify the claim of the assessee made for deduction u/s 80P(2) of the Act and if on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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