IMAGE INFOTAINMENT LIMITED,CHENNAI vs. ITO CORP CIRCLE 2(2), CHENNAI

At the time of hearing of aforesaid appeal, none appeared for assessee. The Ld. Sr. DR pleaded for confirmation of impugned order.

It emerges that the assessee preferred rectification u/s 154 of intimation issued u/s 143(1). The Ld. CIT(A) noted that the assessee preferred two appeals i.e. one appeal against intimation issued u/s 143(1) and this appeal which was against rectification issued u/s 154. The issue was exactly the same in both the appeals. The earlier appeal filed against intimation issued u/s 143(1) was already disposed off vide order dated 25.01.2023 which has been reproduced in the impugned order. Therefore, Ld. CIT(A) held that this appeal become infructuous. Aggrieved, the assessee is in further appeal before us. 3. The findings of Ld. CIT(A) remain uncontroverted before us. Therefore, we see no reason to interfere in the impugned order. 4. The appeal stands dismissed. Order pronounced in open court on 28th November, 2023