GREENREV VENTURES PRIVATE LIMITED,PATNA vs. ACIT CIRCLE 1, PATNA

This appeal was heard by us on 11th September, 2024. However, while dictating the order, we find discrepancy qua the submissions made by the ld. Counsel for the assessee, vis-à-vis, the alleged impugned order of the ld. Assessing Officer. Therefore, we pass the following order and relist the appeal:- “12.09.2024 : At the time of hearing, ld. Counsel for the assessee has submitted that the appeal of the assessee was dismissed by the ld. CIT(Appeals) on the ground that no appeal is maintainable against an order passed under section 154 of the Income Tax Act. During the course of hearing, we are of the view that appeal under section 246A is maintainable against an order passed under section 154. However, while giving dictation, we find that the alleged order passed under section 154 of the Income Tax Act is actually not an order. The alleged letter of the ld. Assessing Officer reads as under:- “Subject: Online service of Orders- letter Sub.: Your letter dated 07.12.2022 regarding demand notice for the A.Y. 2011-12. Kindly refer to the above. This is to intimate that you have submitted an application for rectification of demand for the A.Y. 2011-12 on 07.12.2022, in which you have submitted that depreciation amounting to Rs.22,03,016/- was disallowed at the time of ITR processing. You have further informed that you had earlier filed a rectification on 15.03.2012. From perusal of records, it is observed that your rectification application dated 15.03.2012 has already been disposed of by CPC Assessment Year: 2011-2012 Greenrev Ventures Private Limited Bengaluru vide order dated 28.05.2012 and a demand of Rs.7,84,570/- was determined. Therefore, you are requested to pay your outstanding demand of Rs.5,94,354/- for the A.Y. 2011-12 immediately”. Therefore, we deem it appropriate to list this appeal for clarification on 23rd September, 2024. The Bench Clerk is directed to inform the parties”.

We confronted the ld. Counsel for the assessee to demonstrate as to how the alleged impugned order of the ld. Assessing Officer can be categorized as an order passed under section 154 of the Income Tax Act. The ld. CIT(Appeals) in the impugned order has held that the alleged impugned order of the ld. Assessing Officer dated 10th January, 2023 challenged by the assessee is not to be categorized as an order passed under section 154 of the Income Tax Act. It was just an information letter to the assessee and, therefore, no appeal is maintainable against that. While impugning the order of ld. CIT(Appeals), ld. Counsel for the assessee submitted that ld. CIT(Appeals) has erred in not entertaining the appeal against an order passed under section 154. On his oral submission, we have expressed our mind that an appeal is maintainable against the order passed under section 154, but while dictating the order, we find that the alleged impugned order of ld. Assessing Officer is not at all an order. It is just an information to the assessee about dismissal of its earlier application for rectification way back in 2012. Therefore, we are of the view that ld. CIT(Appeals) has 3

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 24.09.2024.