SHEETAL JAGGA,. vs. ITO-WARD -47(2), NEW DELHI, .

This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1069230846(1) dated 28.09.2024, in proceedings u/s 154 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

It transpires during the course of hearing that the Revenue has raised it’s first and foremost primary objection of maintainability of the assessee’s instant appeal itself. This is for the precise reason that our attention is invited to CIT(A)/NFAC’s order at page 1 wherein the assessee appears to Sheetal Jagga have filed her corresponding appeal against the order dated 16.12.2019 passed by the assessing authority in section 154 rectification as against the assessment order itself dated 07.12.2019. The Revenue’s case accordingly is that once the assessee has not filed or instituted any appeal against the above assessment, the instant appeal involving section 154 rectification could deal with a very limited scope going by T. S. Balaram, ITO vs. Volkart Bros. (1971) 82 ITR 40 (SC)

Learned counsel on the other hand submits that the assessee has faced a lot of hardships in preferring appeal against the above section 143(3) assessment dated 07.12.2019; and, therefore, she chose to file appeal against the Assessing Officer’s rectification only dated 16.12.2019 (supra).

Be that as it may, we are of the considered view that once the assessee has nowhere exercise any appellate remedy against the Assessing Officer’s main assessment, her instant appeal involving section 154 rectification would indeed be confined to the limited issue as settled in hon’ble apex court’s decision hereinabove. We thus deem it appropriate to dismiss her instant appeal as withdrawn with liberty to be instituted afresh against the Assessing Officer’s assessment dated 07.12.2019 as per law with a rider that delay, if any; as on