Disallowance u/s.184(5) of the IT Act cannot be treated in every case of assessment u/s.144 of the Act

Last updated: 21 June 2021

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The Income Tax Appellate Tribunal (ITAT), Cuttack Bench, has ruled that a disallowance under Section 184(5) of the Income Tax Act cannot automatically be applied in every case of assessment under Section 144. The tribunal considered an appeal where the assessee sought condonation for a 359-day delay in filing, citing illness and the COVID-19 pandemic. The delay was condoned, and the appeal was admitted for hearing.

Court :
ITAT Cuttack

Brief :
This is an appeal filed by the assessee against the or CIT(A), Sambalpur dated 20.9.2019 for the assessment year Grounds raised by the assessee are as under:

Citation :
ITA No.218/CTK/2020

Daily Limit Reached