RANJODH SINGH BHATTI ,LUDHIANA vs. INCOME TAX OFFICER, WARD-3, KHANNA, KHANNA

ITA 1543/CHANDI/2025Status: DisposedITAT Chandigarh19 February 2026AY 2021-22Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a rejection of rectification intimation u/s 154 is an appealable order before the CIT(A). The CIT(A)'s dismissal in limine was incorrect. The Tribunal set aside the CIT(A)'s order and remanded the appeal for fresh adjudication on merits.

What were the facts?

The assessee filed an updated ITR for AY 2021-22, which was processed by CPC u/s 143(1), raising a demand primarily due to interest u/s 234B. The assessee's rectification request u/s 154 was rejected by CPC. The CIT(A) dismissed the subsequent appeal as non-maintainable, stating the grievance arose from the initial intimation u/s 143(1).

What were the issues?

Whether an appeal against the rejection of a rectification intimation u/s 154 is maintainable before the CIT(A) and whether dismissal in limine was correct.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2021- 22 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 15-11-2025 in the matter of a rectification intimation issued by CPC u/s 154 on 09-06-2025. Having heard rival submissions, the appeal is disposed-off as under.

2 Assessment Year: 2021-22

2.

The assessee filed original return of income on 30-06-2021 at Rs.15,1

The order continues below.

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