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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGOUR
Before: SHRI SATBEER SINGH GODARA
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGOUR [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.291/NAG./2023 Assessment Year 2021-2022 Prerna Ritesh Rathi, 1, Behind Deorao Garage, The Asst. Director of Income Morshi Road Camp, Tax, CPC, vs. Amravati – 444 602. Bengaluru. Maharashtra. PAN AEUPR7779H (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 22.03.2024 Date of Pronouncement : 19.04.2024 ORDER
This assessee’s appeal for assessment year 2021-2022 arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023- 24/1053720182(1) dated 14.06.2023, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. She is accordingly proceeded ex-parte.
It emerges at the outset with the able assistance coming from the Revenue side coupled with the assessee’s pleadings that she had filed sec.154 rectification against sec.143(1) intimation dated 28.10.2022 issued by the ADIT, CPC, Bangalore raising
2 ITA.No.291/NAG./2023 demand of Rs.94,640/-. Her case all along is that the impugned processing did not accept sec.80C and 80TTA deduction claim(s).
The Ld. CIT(A)'s lower appellate discussion in page-10 holds that assessee had sought the impugned deduction(s) after processing of the return and post-facto sec.143(1) intimation. All these facts sufficiently indicate that such an exercise enquiring detail factual verification could hardly be treated as an apparent mistake rectifiable u/sec.154 of the Act in light of T S Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). Faced with this situation, I decline the assessee’s instant appeal in very terms with a rider that she would be indeed at liberty to take recourse to regular appeal proceedings, if so advised. Ordered accordingly.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open Court on 19.04.2024.