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Facts
The assessee's appeal for AY 2013-14 arose against an order in proceedings under Section 154 of the Income Tax Act. The assessee did not appear for the hearing, and the case proceeded ex-parte. The departmental representative pointed out that the lower authorities had ignored a Section 154 rectification.
Held
The Tribunal found no merit in the assessee's grounds raised in the Section 154 proceedings. However, the assessee was granted liberty to file a fresh appeal against the original assessment order, with the delay condoned.
Key Issues
Whether the assessee's appeal in Section 154 proceedings has merit, considering the liberty granted to file a fresh appeal against the original assessment order.
Sections Cited
154, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2013-14 Manoj Kumar, Vs Income Tax Officer, A-1/14, Shiv Shakti Apartment, Ward-5(1)(5), Sector-71, Noida, Noida, Uttar Pradesh-201307 Uttar Pradesh-201307 (APPELLANT) (RESPONDENT) PAN No. AQOPK3358F Assessee by: None Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER 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
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.