TMI Blog2022 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, is to be disposed by the ld. Pr. CIT within the stipulated period. As the assessee s application for condonation of delay in filing it s return is pending disposal as on date by the competent authority, we have little hesitation in accepting the assessee s plea for restoring the matter back to be decided in accordance with law, i.e., on merits, in case the delay in filing the return is condoned, else the assessment as made stands confirmed. We have in principle no hesitation in accepting the assessee s prayer, at the same time, we find no reason to set aside the assessment which is in accordance with law. We only consider it proper to restore the matter to the file of the first appellate authority for the purpose, i.e., to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 80P as claimed in return although filed late on account of reasons beyond the control of assessee. 2. On the facts and circumstances of the case ld. CIT(A) erred in finally hearing of the appeals in Corona pandemic period hence the reply couldn t be submitted. In lieu of no proper opportunity given the ld. CIT(A) order is bad in law too. 3. That CIT(A) order dated 12-11-2021 is bad in law for other reason too. 4. The appellant craves leave to add or amend any ground of the appeal. 3. Heard both the parties, and perused the material on record. 3.1 Shri Dheeraj Ghai, the ld. counsel for the assessee, would submit that the assessee filed his return of income on 30/3/2019, i.e., after the due date of filing the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the cited Circular and, therefore, is to be disposed by the ld. Pr. CIT within the stipulated period. 3.6 As the assessee s application for condonation of delay in filing it s return is pending disposal as on date by the competent authority, we have little hesitation in accepting the assessee s plea for restoring the matter back to be decided in accordance with law, i.e., on merits, in case the delay in filing the return is condoned, else the assessment as made stands confirmed. Though we have in principle no hesitation in accepting the assessee s prayer, at the same time, we find no reason to set aside the assessment which is in accordance with law. Under the circumstances, we only consider it proper to restore the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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