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    <title>2019 (5) TMI 315 - ITAT DELHI</title>
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    <description>The appeal against the Order of the Ld. CIT(A), Meerut, under section 154 of the I.T. Act for the A.Y. 2010-2011 was dismissed as the application was beyond the scope of Section 154, being received after the due date with no apparent mistake. The Assessee failed to appear at the hearing, and the Ld. CIT(A) rightly upheld the previous order partly allowing the appeal. Emphasizing the finality of decisions, the appeal was dismissed due to the lack of jurisdiction to re-appraise issues already decided on merits.</description>
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      <description>The appeal against the Order of the Ld. CIT(A), Meerut, under section 154 of the I.T. Act for the A.Y. 2010-2011 was dismissed as the application was beyond the scope of Section 154, being received after the due date with no apparent mistake. The Assessee failed to appear at the hearing, and the Ld. CIT(A) rightly upheld the previous order partly allowing the appeal. Emphasizing the finality of decisions, the appeal was dismissed due to the lack of jurisdiction to re-appraise issues already decided on merits.</description>
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