SADISH PAUL,PONDICHERRY vs. DCIT, WARD-1, PUDUCHERRY

ITA 787/CHNY/2025Status: DisposedITAT Chennai11 June 2025AY 2017-18Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)6 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal, holding that the addition was made under Section 143(1), which is an independently appealable order, and the assessee should have contested it directly. It affirmed that Section 154 applies only to rectifying arithmetical or typographical errors, and since no such error was found, the CIT(A)'s decision was correct.

What were the facts?

The assessee's income was adjusted by the AO by Rs. 12 lakhs under Section 143(1), treating remuneration as salary based on 26AS data. The assessee filed a rectification application under Section 154, which the AO rejected, and the CIT(A) upheld this rejection.

What were the issues?

Whether the CIT(A) correctly upheld the rejection of the assessee's rectification application under Section 154, given that the original addition was made under Section 143(1) and deemed appealable independently.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1)(vi),Section 154,Section 246,Section 246(1)(a),Section 143(3),Section 144,Section 143(1B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA

Hearing: 03.06.2025

PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1053693294(1) dated 13.06.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Centre(NFAC), Delhi for the assessment year 2017-18. . The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from tim

The order continues below.

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