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TMI Blog2024 (11) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 12.02.2024 pertaining to A.Y 2019-20. 2. The grievances of the assessee read as under: "1. On the facts and circumstances of the case learned NFAC, JCIT (A) erred in confirming the LD AO's view of disallowing the application of income on the pretext of non-filing of form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in not giving proper opportunity to the Assessee to be heard 5 Learned NFAC, JCIT(A) wrongly did not allowed the condonation on delay in filing audit report. 6 On the facts and circumstances of the case and in law, the order of the learned NFAC, JCIT (A) is bad in law and is against the tenets of natural justice liable to be quashed. 7 The appellant craves to add, alter, modify or dele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome but was filed on 09.06.2020. 6. The assessee preferred an appeal before the ld. CIT(A) and explained that the audit report and Form 10B was obtained by the assessee much before the filing of return of income and since the audit report has been obtained prior to the filing of the return, the Assessing Officer was not justified in disallowing the application of income. 7. After considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Form 10B for AY 2018-19 or for any subsequent AYs. 9. In the light of above discussion, we direct the Assessing Officer to admit the audit report with Form 10B and decide the issue afresh as per provisions of law. In that view of the matter, in the interest of justice and fair play, we restore the issue to the file of the Assessing Officer. The assessee is directed to furnish the original doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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