Anurag Jaiswal vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee filed an original return on 24.11.2020 declaring a total income of Rs.9,48,020/- and claiming a refund of Rs.1,06,050/-. Later, the assessee revised his return on 16.03.2021 declaring his total income at Rs. 0/- and claiming a refund of Rs.2,12,000/-. The case was selected for complete scrutiny under CASS to examine the issue, “Reduction of Income in Revised Return and Claim of Refund”. The Assessing Officer determined the total income of the assessee at Rs. 13,53,019/- and initiated penalty proceedings under section 270A of the Act for under reporting of income. The assessee filed an appeal with the ld. CIT(A) on 28.03.2023. The ld. CIT(A) observed that there was a delay of 173 days’ in the filing of the appeal and dismissed the appeal in limine. Aggrieved with the said summary disposal of his appeal, the assesse is before the Income Tax Appellate Tribunal. The Tribunal found that there were compelling circumstances that prevented the assessee from filing the appeal on time and decided the case on merits. The Tribunal restored the matter back to the file of the ld. Assessing Officer for allowance of the deduction under section 16(ia) and for consideration of the assessee’s claim for deductions under section 24(2), 80C and 80D of the Income Tax Act, subject to the assessee furnishing the necessary proof in this regard and to reassess his income thereafter.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) is defective and is liable to be set aside as the appeal has been dismissed in limine due to the reason that the appeal was filed with a delay of 173 days?
• 2. Whether the order passed by the Ld. Assessing Officer is defective and contrary to law and is liable to be set aside as the assessment questionnaire has been framed on the basis of original as well as revised return and not any one return?

Judgment Outcome

Decided in favour of Assessee.

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