MANOJ KUMAR,GAUTAM BUDH NAGAR vs. INCOME TAX OFFICER, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1070286319(1) dated 12.11.2024, in proceedings u/s 154 of the Income Tax Act, 1961 (in short
“the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges during the course of hearing with the able assistance coming from the departmental side that both the learned lower authorities have ignored section 154 rectification for the purpose of correcting the corresponding tax amount from Rs.5,66,376/- to the correct figure of Rs.18,16,380/-, in Manoj Kumar 2 section 154 rectification dated 29.09.2022 and upheld in the lower appellate discussion.
This being the clinching case, the tribunal finds no merit in the assessee’s all corresponding substantive grounds raised in the instant appeal in section 154 proceedings. The same is however subject to a rider that he shall be indeed at liberty to file a fresh appeal against the original assessment order passed by the learned Assessing Officer on 30.03.2022 as per law and the delay in filing therein; if any, as on date shall be deemed to have been condoned. Ordered accordingly.
This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 02/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 02/06/2025
*Subodh Kumar, Sr. PS*