2024 (7) TMI 825

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..... see : Shri Kumar Bandhopadhyay, Staff For the Revenue : Shri Abhijit Kundu, Addl. CIT, Sr. D/R ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The above captioned appeal is directed at the instance of the revenue against the order of the National Faceless Appeal Centre, (hereinafter the "ld. CIT(A)") dt. 21/02/2023, passed u/s 250 of the Income Tax Act, 1961 ("the Act") for the Assessment Year .....

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..... that since the delay in filing Form 10IC has been condoned, the present appeal becomes infructuous and the assessee has requested to withdraw this appeal with a request that even though the ld. Pr. CIT has condoned the delay, but no access was given in the Income-tax portal for filing of Form 10IC. 4. We have gone through the application/written submission filed by the assessee and the relevant d .....

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..... limit to file the form was extended to 30/06/2022. Further, even if the delay in filing Form 10IC is condoned but as claimed by the assessee, it is still no having the access for filing the Form 10IC. This being a technical aspect, needs to be taken care of by the revenue authorities and the income of the assessee needs to be taxed @ 22% as against 30% levied by the CPC. Accordingly, Ground Nos. 1 .....

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