9911796707
TMI Blog2024 (8) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... that assessee had made a mistake in filing the appeal before the first appellate authority as against the intimation issued u/s 143(1) of the Act instead of the rectification order. Accordingly, as per the prayer of the ld. A.R., this appeal is dismissed as withdrawn with the liberty to the assessee to file fresh appeal before the first appellate authority as against the order passed u/s 154 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had partly denied the claim of deduction u/s 80P of the Act. 3. Aggrieved, by the said intimation, passed u/s 143(1) of the Act, assessee filed an appeal before the first appellate authority. There was a delay of 504 days in filing the appeal before the first appellate authority. The assessee s appeal was dismissed by the first appellate authority in limine without condoning the aforesaid delay. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the ld. A.R. submitted that the assessee had received the interest income from the Co-operative society and even if the claim of deduction has been made in the return of income made u/s 80P(2(a)(i) of the Act, the revenue was duty bound to allow the deduction u/s 80P(2)(d) of the Act. 5. The ld. Standing counsel supported the order of the ld. CIT(A). 6. I heard the rival submissions and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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