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TMI Blog2023 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Act - as per CIT-A held the assessee to be disentitled to the benefits on the ground that the extension did not apply to the assessee-HUF - HELD THAT:- Clause (a)(ii) of Explanation 2 to section 139(1) deals with `due date as concerning a person other than a company whose accounts are required to be audited under the Act or under any law for the time being in force. The accounts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scussed above. Assessee appeal is allowed. - ITA No.151/PUN/2021 - - - Dated:- 7-2-2023 - Shri R.S. Syal, Vice President And Shri S.S. Viswanethra Ravi, Judicial Member For the Assessee : None (Written submissions filed) For the Revenue : Shri Ramnath P. Murkunde ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 16-03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of late filing of the return. The assessee challenged such Intimation before the ld. CIT(A) contending that the due date was extended by 31-10-2019. The ld. CIT(A) went through the Order u/s.119 dated 27-09-2019 extending the due date to 31-10-2019 in respect of cases falling under Explanation 2(a) to section 139(1). Since the assessee is an HUF, not covered by Explanation 2(a) to section 139(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als with `due date as concerning a person other than a company whose accounts are required to be audited under the Act or under any law for the time being in force. The accounts of the assessee were audited, which is an admitted position. The ld. CIT(A) has denied the benefit of the Board s Order by opining that an HUF cannot be considered as a `person . In our considered opinion, this interpreta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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