9911796707
TMI Blog2022 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad in law, facts and procedure. 2. For that on the facts and circumstances of the case. the order of the Id. CIT(A) being contrary to the decision of the Hon'ble Apex Court in the case of CIT v. Vegetable Products Ltd. (1972) 88 ITR 192 (SC), the same is bad in law and unsustainable. 3. For that on the facts and circumstances of the case, the Id. CIT(A) was not justified in confirming disallowance of statutorily allowable deduction under section Ba-lE of the Act of Rs. 7q16,054/- made by the Id. AO in an intimation passed under section 143(1) of the Act without allowing any opportunity of being heard to the appellant. 4. For that without prejudice to gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) challenging the said disallowance made under processing 143(3) of the Act by the CPC, Bangalore, but failed to find any relief. 5. Aggrieved, now the assessee is now in appeal before this Tribunal. 6. The Ld. Counsel for the assessee stated that case of the assessee is squarely covered by various decisions, wherein such deduction has been allowed even when return was filed belated. Reference was made to the paper book containing 21 pages as well as copy of decisions filed before this tribunal on earlier dates. 7. Per contra, the Ld. Departmental Representative vehemently argued supporting the orders of the lower authorities. 8. We have heard the rival contentions and perused the material placed before us. The sole grievance of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay in filing the return. But such delay cannot be condoned at the end of this Tribunal and specific provisions are provided under the Act under clause (b) and ( c ) of section 119(2) of the Act, which reads as under:- "Section 119(2)(c ): Instructions to subordinate authorities. 119. (1) (a) & ( b) *** *** *** (2) (a) ) *** *** *** (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship" in any case or class of cases, by general or special order, authorise 13[ any income-tax authority, not being a 14[***] Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have moved an application to the Central Board of Direct Taxes ( short, the 'Board'), which may if considering desirable or expedient so to do for avoiding genuine hardship in any case or clause of cases either may authorize any Income-tax authority not being the Commissioner (Appeals), to admit such application and deal with the same in accordance with law or itself pass a general or special order and if the assessee's application is accepted in the manner provided above, then the deduction under Chapter IV/VIA may be allowed. 11. However, in the instant case the assessee has failed to bring forth any such communication or any order condoning such delay in filing return of income before the due date specified u/s. 139(1) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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