9911796707
TMI Blog2024 (9) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... A - HELD THAT:- As noted that the original return was processed u/s. 143(1)(a) on 08/05/2020, making various disallowance along with disallowance u/s. 36(1)(va), disallowance of deduction claimed u/s. 80JJAA of the act. The assessee filed rectification application u/s. 154 on 24/02/2021 which was partly accepted. In our view the CIT(A) should have considered the claims of assessee on merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal arises out of order dated 06/02/2024 passed by NFAC, Delhi for A.Y. 2019-20. 2. Brief facts of the case are as under: 2.1. It is submitted that the assessee filed its return of income for Asst Year 2019-20 on 01-11-2019 at 00.08 AM after experiencing difficulties in uploading the ITR 6 on the due date viz. 31-10- 2019. 2.2. It is submitted that subsequently, a communication u/s. 143(1)(a) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s processed on 03/04/2021 by restricting disallowances as under: Disallowable u/s 36(1)(va) Rs. 46,520 Disallowance of deduction claimed u/s 80JJAA Rs. 16,72,683 17,19,203 Aggrieved by the rectification order dated 03/04/2021, assessee preferred appeal before the Ld.CIT(A). 2.6. The Ld.CIT(A) dismissed the claim of the assessee by observing as under: 4.2 In this case, the CPC had made disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling an appeal against the order u/s 154, the original cause of action for which had arisen at an earlier point of time during the proceedings u/s 143(1). Therefore, as the original cause of action has arisen at the stage of 143(1), the issue cannot be adjudicated upon in the present appeal and further there is no mistake apparent from record at the stage of 154. Therefore, the grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld.AO to consider the claims of the assessee on the above two issues in accordance with law having regard to the evidences filed by the assessee. Needless to say that proper opportunity of being heard must be granted to the assessee in accordance with law. Accordingly, ground nos. 4 6 (a) to (b) stands allowed for statistical purposes. 4. In respect of ground nos. 1-3, we are not inclined to exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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