SITARAM AGRAWAL,SAINTALA vs. ACIT CIRCLE-1(1), SAMBALPUR

S/Shri Himanshu Jena Himanshu Jena/Narahari Swain/P.K.Mishra, A /Narahari Swain/P.K.Mishra, ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue.

It was submitted by ld AR that the impugned appeal is an appeal It was submitted by ld AR that the impugned appeal is an appeal It was submitted by ld AR that the impugned appeal is an appeal against order u/s.154 of the Act, wherein, the Assessing Offi against order u/s.154 of the Act, wherein, the Assessing Offi against order u/s.154 of the Act, wherein, the Assessing Officer has invoked the provisions of section 115 the provisions of section 115BBE for levying tax at a higher rate in respect at a higher rate in respect of additions made in the original assessment order passed u/s.143(3) of the of additions made in the original assessment order passed u/s.143(3) of the of additions made in the original assessment order passed u/s.143(3) of the Act. It was the submis Act. It was the submission that it was only when the Tribunal point sion that it was only when the Tribunal pointed out P a g e 1 | 3 regarding the fate of the original order u/s.143(3) of the Act, it was verified and found that no appeal has been filed against the order u/s.143(3) originally passed and immediately thereafter, the appeal has been filed on 18.3.2024 before the ld CIT(A). It was the submission that the additions made in the assessment order passed u/s.143(3) itself was unsustainable and, therefore, the provisions of section 115BBE could not be applied on the additions made in the assessment order. It was submitted that the assessee has no objection if the impugned appeal is restored to the file of the ld CIT(A) for adjudication alongwith the appeal against the original assessment order u/s.143(3) of the Act. It was the submission that the appeal has been filed on 18.3.2024 vide acknowledgement No.146229790180324.

In reply, ld Sr DR submitted that the appeal filed against assessment order u/s.143(3) is a delayed appeal.

I have considered the rival submissions. Admittedly, the additions made in the quantum assessment is now pending before the ld CIT(A). This being so, as the issues in the impugned appeal are in relation to the order passed u/s.154 of the Act, which has a direct bearing on the additions made u/s.143(3), the issues in this appeal are restored to the file of the ld CIT(A) for readjudication alongwith the appeal filed by the assessee on 18.3.2024 vide acknowledgement No.146229790180324 against the order u/s.143(3) of the Act. P a g e 2 | 3

In the result, appeal of the assessee stands partly allowed for statistical purposes.