Vimalachal Print & Pack Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
In the case of Vimalachal Print & Pack Pvt. Ltd. Vs DCIT (ITAT Ahmedabad), the assessee challenged the order of the Commissioner of Income Tax (Appeals) passed by the National Faceless Appeal Centre, Delhi, under Section 250 of the Income Tax Act, 1961. The appeal arose from the disallowance of a deduction of Rs. 10,10,118 under Section 80JJAA for the assessment year 2020-21, which was rejected by the Central Processing Centre (CPC) while processing the return of income under Section 143(1). The assessee argued that the CPC’s rejection of the deduction was incorrect, as it was based on a prima facie adjustment that fell outside the scope of Section 143(1). Despite presenting evidence of the claim’s genuineness, the appeal was initially rejected by the CIT(A), who stated that the appellant should have filed a separate appeal against the CPC’s intimation. However, the ITAT ruled that the issue was related to a technical default, not the eligibility of the deduction, which had been allowed in previous and subsequent years. The Tribunal directed the jurisdictional Assessing Officer to rectify the CPC’s intimation and remanded the case for a de novo assessment. The appeal was allowed for statistical purposes, with the matter returned for further examination.
