Held, the assessee while filing the return of income had not filed the relevant form 10-IC for opting for lower rate of tax as per provisions of section 115BAA. The Central Board of Direct Taxes had issued Circular No. 6 of 2022, dated March 17, 2022 ([2022 442 ITR (St.) 191) condoning the delay in filing of form 10-IC for the assessment year 2020-21. The Assessing Officer in the order passed under section 143(3) had allowed the claim for opting lower rate of tax in terms of the provisions of section 115BAA. Although the circular was available at the time of passing of the order, the Commissioner (Appeals) had not considered it. Under these circumstances and as agreed by both parties, the matter was to be restored to the Commissioner (Appeals) with a direction to decide the issue in accordance with law and pass appropriate order after giving the assessee due opportunity of being heard keeping in mind Circular No. 6 of 2022, dated March 17, 2022 which was binding on the Revenue.(AY.2020-21)