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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Makarand V. Mahadeokar, AM
Assessee – Appellant
Versus
Revenue – Respondent
| Table of Content |
|---|
| 1. the appeal challenges the procedural denial of tax regime benefits. (Para 1 , 2) |
| 2. arguments presented regarding procedural mishaps and their implications. (Para 4) |
| 3. court's examination of facts and their alignment with the law. (Para 6) |
| 4. the appeal was ultimately allowed for statistical purposes. (Para 7) |
आदेश/ORDER
PER MAKARAND V.MAHADEOKAR, AM:
This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 5, Chennai [hereinafter referred to as “CIT(A)”] dated 18.09.2024, pertaining to the assessment year 2020– 21, whereby the appeal filed by the assessee against the intimation issued under section 143(1) of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] dated 18.12.2021 was dismissed.
2. Facts of the Case
2.1 The assessee is a private limited company engaged in the business of supplying support services like store management to e-commerce stores and brands. For A.Y. 2020–21, it filed its return of income on 04.11.2020 declaring total income of Rs.52,58,790/-, after opting for the concessional tax regime under section 115BAA of the Act. The assessee exercised such option by selecting the appropria
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