2025 (5) TMI 1310

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..... BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to assessment year 2019-20 is directed against the order dated 11.09.2024 passed by ld. Addl.JCIT(A), Thiruvanantpuram u/s. 250 of the Income Tax Act, 1961 ( in short 'the Act') arising out of the Intimation order dated 05.02.2021 passed u/s.143(1) of the Act. 2. Registry has informed that there is a delay o .....

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..... ot provided fair opportunity and has dismissed the appeal without passing a speaking order 5. We have heard the rival contentions and perused the record placed before us. We notice that the assessee filed the return of income for A.Y. 2019-20 claiming deduction u/s. 10(23C)(iiiad) at Rs. 65,30,914/- thereby declaring Nil income. But in the return processed u/s. 143(1)(a) of the Act dated 05.02.20 .....

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