Section 80JJAA Deduction Cannot Be Fully Denied for Partial 240-Day Non-Compliance

Innovative Cuisine Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)

The appeal before the Income Tax Appellate Tribunal, Ahmedabad concerned Assessment Year 2017–18 and arose from an order passed by the National Faceless Appeal Centre confirming multiple additions made under Section 143(3) of the Income-tax Act, 1961. The Tribunal first condoned a delay of 159 days in filing the appeal after accepting the assessee’s explanation that the delay occurred due to non-communication of the appellate order by its erstwhile Chartered Accountant and subsequent discovery only upon receipt of a penalty

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