{"id":375470,"date":"2026-02-11T18:00:13","date_gmt":"2026-02-11T12:30:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=375470"},"modified":"2026-02-25T09:44:26","modified_gmt":"2026-02-25T04:14:26","slug":"carry-forward-of-losses-cannot-be-denied-once-return-is-valid-itat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/11\/carry-forward-of-losses-cannot-be-denied-once-return-is-valid-itat\/","title":{"rendered":"Carry forward of losses cannot be denied once return is validly filed under S. 139(1) of Income Tax Act"},"content":{"rendered":"
\n

Income Tax Appellate Tribunal (ITAT), Delhi:<\/span> While considering an appeal against the order dated 24-1-2023, wherein the Commissioner of Income Tax (‘CIT’) failed to consider the assessee- appellant’s carry forward losses while adjudging the validity of the return filed by the assessee, the Single Bench of Satbeer Singh Godara, Judicial Member, held that the carry forward of losses could not be denied once the return was accepted as valid under Section 139(1)<\/a> of the Income Tax Act, 1961<\/a> (‘the Act’).<\/p>\n

The Assessee, Avalon Infrastructures Private Limited filed appeal against the order dated 24-1-2023 of CIT (Appeals)\/National Faceless Appeal Centre involving proceedings under Section 143(1)<\/a> of the Act<\/a>. The appellant challenged the disallowance of carry forward of losses made by the lower authorities on the ground that the return filed on 1-11-2019 at 00:00:37 was belated and not filed under Section 139(1)<\/a> of the Act<\/a>. It was noted that the Revenue authorities, themselves, had treated the said return as a valid return filed under Section 139(1)<\/a> of the Act<\/a>, a position which the Revenue could not dispute. In view of this, the stand taken by the lower authorities was found to be mutually contradictory and legally unsustainable, as the carry forward of losses could not be denied once the return was accepted as valid under Section 139(1)<\/a> of the Act<\/a>.<\/p>\n

Accordingly, the Assessing Officer was directed to examine and verify the relevant details relating to the appellant’s carry forward of losses and decide the issue in accordance with law. The appellant’s appeal was partly allowed.<\/p>\n

[Avalon Infrastructures (P) Ltd. v. CIT, 2026 SCC OnLine ITAT 1550<\/a>, Order dt. 28-1-2026<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant(s):<\/span> Sankalp Malik, Advocate<\/p>\n

For Respondent(s):<\/span> Manoj Kumar, Senior Departmental Representative<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The assessee’s submitted that the authorities wrongly disallowed the carry forward of losses only because the return was filed late on 1-11-2019 at 00:00:37, and therefore not treated as a valid return under Section 139(1) of the Income Tax Act, 1961.<\/p>\n","protected":false},"author":67528,"featured_media":375481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[64931,98662,51086,30953,98661,31948],"class_list":["post-375470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-carry-forward","tag-carry-forward-of-losses","tag-income-tax-act-1961","tag-itat","tag-satbeer-singh-godara-member-judicial","tag-set-off"],"yoast_head":"\nITAT: Carry forward of losses cannot be denied once return is valid |SCC Times<\/title>\n<meta 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