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TMI Blog2023 (3) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... he due date prescribed u/s 139(4A) for the reasons beyond the control of the appellant society - HELD THAT:- There is no dispute that the return of income for the year under consideration was filed by the appellant society beyond the due date for filing the return of income u/s 139(4A) of the Act i.e. on 31.10.2019. The provisions of Income Tax Act, 1961 had not conferred any discretion on the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return of income u/s 143(1) of the Act. Therefore, we do not find any merits in the appeal filed by the assessee. - SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For the Assessee : None For the Revenue : Shri Suhas Kulkarni ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [ NFAC ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the return of income could not be filed within the due date prescribed u/s 139(4A) for the reasons beyond the control of the appellant society. However, the NFAC confirmed the action of the CPC. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant-assessee despite due servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. There is no dispute that the return of income for the year under consideration was filed by the appellant society beyond the due date for filing the return of income u/s 139(4A) of the Act i.e. on 31.10.2019. The provisions of Income Tax Act, 1961 had not conferred any discretion on the assessing authority or the appellant authority to condone the delay in filing the return of income. The prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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