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Facts
The assessee appealed against a CIT(A) order for AY 2015-16, challenging an addition of Rs. 2,92,239/-. The appeal was specifically against a rectification order passed under Section 154 by the AO, which had corrected a computational mistake in the assessed income, and which the CIT(A) had upheld, stating that the grounds concerning the addition did not arise from this Section 154 order.
Held
The Tribunal affirmed the CIT(A)'s finding that the Section 154 rectification order was beneficial to the assessee and did not cause any injury. It held that the grounds challenging the addition of Rs. 2,92,239/-, which emanated from an earlier assessment order under Section 147 read with Section 144B, could not be contested in an appeal against the Section 154 order. Consequently, the assessee's appeal was dismissed.
Key Issues
Whether grounds of appeal challenging an addition made under Section 147 read with Section 144B are maintainable in an appeal filed against a rectification order under Section 154, which was beneficial to the assessee.
Sections Cited
250, 154, 147, 144B
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI AMITABH SHUKLA
Years: 2015-16 A-One Leathers, Asst. Commissioner of Income No.15/8, Vepery High Road, Tax, Periamet, Non.Corporate Circle-4(1), Chennai-600003. Chennai. [PAN: AAAFA4576H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri Rajesh, Advocate. प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुिवाई की तारीख/Date of Hearing : 22.01.2025 घोर्णा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069074427(1) dated 25.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2015-16. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 25.09.2024 passed by NFAC, Delhi.
Page - 1 - of 3 2.0 The only issue raised by the assessee in its ground of appeal is regarding an addition of Rs.2,92,239/- made by the Ld. AO. The Ld. Counsel for the assessee thus requested for setting aside the order of Ld.CIT(A) dated 25.09.2024. The Ld. DR informed that there is no mistake in the order of the Ld.CIT(A). The Ld. DR invited our attention to para 5 on page 4 of the order of the Ld.CIT(A). For the purposes of clarity the same is reproduced as under:- “The present appeal is against the order u/s 154 dated 22.11.2022 in which the AO had suo moto rectified the mistake in taking amount of assessed income in the computation sheet. The Assessed income as per order u/s 147 r.w.s. 144B dated 19.03.2022 was Rs.18,09,244/-, however, in the computation, amount of assessed income was erroneously taken at Rs.89,09,071/-. This mistake apparent from record was rectified by the AO suo moto vide order u/s 154 dated 22.11.2022. The present appeal is against the said rectification order. In grounds No.1,2,3,4 & 5 the appellant has challenged addition of Rs.2,92,239/- on the ground that additions being receipts already reflected in the return and hence wrongly added. However, this ground of appeal does not emanate from the order u/s 154 dated 22.11.2022 which is the subject matter of the appeal. There is nothing wrong in order u/s 154 dated 22.11.2022. The order is as per law. The appellant cannot contest additions made in order u/s 147 r.w.s. 144B dated 19.03.2022 in the appeal filed against order u/s 154 dated 22.11.2022. Hence, these grounds are dismissed”.