TEJBAL SINGH (HUF),J K PURAM,OPPOSITE KVM PUBLIC SCHOOL MUKHANI vs. WARD(2)(1) HALDWANI, HALDWANI

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)- Lucknow-3, (‘Ld. CIT(A)’ for short), dated 19/09/2025 for the Assessment Year 2017-18.

Brief facts of the case are that, the Assessee filed return of income declaring total income of Rs. 90,000/- and agricultural income of Rs. 5,62,500/-. The return has been processed u/s 143(1) of the Income Tax Act, 1961 ('Act' for short) and the case was selected for scrutiny under CASS. An assessment order came to be passed under Section 143(3) of the Act on 04/11/2019 by making an addition of Rs. 4,00,000/- under Section 69A of the Act. Aggrieved by the assessment order, assessee filed an application under Section 154 of the Act before the A.O. for rectification of the computation error in the assessment order. The said application filed by the Assessee has been allowed andthe A.O. corrected the said mistake apparent from record vide order dated 06/11/2019.

None appeared for the Assessee and the notice issued by the registry returned; however, the Assessee’s Representative has filed paper book and the written submission. We have considered the arguments of Ld. Departmental Representative as well as the written submission filed by the Assessee.

It is not in dispute that the assessment order dated 04/11/2019 has been passed wherein certain computation error have been committed by the A.O., which has been rectified by the A.O. vide order dated 06/11/2019 under Section 154 of the Act. While passing the Rectification order, the Ld. A.O. has not disturbed the addition of Rs. 4,000,00/- made under Section 69A of the Act. The Assessee not chose to file appeal against the assessment order dated 04/11/2019 before the Ld. CIT(A). However, the Assessee filed Appeal against the rectifications order dated 06/11/2019, wherein the Assessee’s Application has been allowed and computation error has been rectified. If at all, the Assessee has a grievance against addition made in the Assessment Order, the Assessee has to challenge the original assessment order dated 04/11/2019, which has not been done by the Assessee. On the contrary, Assessee challenged the order of rectification passed under Section 154 of the Act, wherein the A.O. has allowed the said application filed by the Assessee. Thus, in our considered opinion, the Ld. CIT(A) committed no error in dismissing the Appeal of the Assessee. However, we observe that it is for the Assessee to challenge assessment order dated 04/11/2019 before the Ld. CIT(A) if so advised in accordance with law subject to the period of limitation. We hereby clarify that the dismissal of this Appeal shall not come in the way of the Assessee filing Appeal before the CIT(A) challenging the assessment order dated 04/11/2019.All the contentions of the parties are left open.

In the result Appeal of the Assessee is dismissed.