2025 (3) TMI 219

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..... nala, DR ORDER PER VIJAY PAL RAO, VICE PRESIDENT This appeal by the assessee is directed against the order dated, 27/09/2024 of the learned CIT (A)-NFAC, Delhi, for the A.Y.2021-22. 2. The assessee has raised the following grounds of appeal: "1. Violation of Principles of Natural Justice. 2. The Ld. Commissioner of Income Tax (Appeals) failed to appreciate the fact that the appellant is el .....

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..... Appellant craves leave to add, amend, alter or rescind any of the above grounds of appeal before or at the time of hearing." 3. The assessee company filed its return of income on 22/02/2022 declaring total income of Rs. 54,77,122/- after claiming deduction u/s 80JJAA of the I.T. Act, 1961 for Rs. 6,12,505/-. The return was processed by CPC u/s 143(1) of the I.T. Act, 1961, dated 24/08/2022 where .....

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..... (i)(a) of the I.T. Act, 1961. He has further submitted that even otherwise, the rectification order was passed by the CPC on the petition filed for rectification of mistake of double disallowance and therefore, the disallowance of deduction u/s 80JJAA while passing the order u/s 154 of the I.T. Act, 1961 by the CPC is not valid as well as beyond the jurisdiction u/s 143(1) of the Act. He has point .....

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..... led petition u/s 154 of the Act on 3/6/2023 and consequently, the CPC passed the order u/s 154 on 7/7/2023 whereby the mistake of double disallowance was rectified but another disallowance was made on account of deduction u/s 80JJAA of the Act. On appeal, the learned CIT (A) has dismissed the appeal of the assessee as under: "The above discussion makes it clear that the issue is a controversial .....

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..... the issues which requires a long drawn reasoning and decisions. The claim of deduction u/s 80JJAA of the Act cannot be disallowed without examining the relevant facts as well as law on the point. Accordingly, in our considered opinion, the disallowance of deduction u/s 80JJAA of the Act by the CPC u/s 154 of the Act is not valid as the said issue is beyond the scope of provisions of section 154 o .....

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