https://www.taxtmi.com/caselaws?id=753460 ITAT Delhi held that when AO failed to dispose of a section 154 rectification application within the statutory six-month period under section 154(8), the assessee was justified in filing an appeal before CIT(A) upon receiving the delayed communication. The tribunal ruled that AO cannot take advantage of his own statutory breach to prejudice the assessee's interests. Despite the four-year limitation period under section 154(7) having elapsed, the tribunal directed AO to entertain and dispose of the rectification application filed in 2014, emphasizing that failure to discharge statutory duty cannot be used to deny assessee's legitimate recourse. en-us Thu, 30 May 2024 00:00:00 +0530 Sun, 02 Jun 2024 00:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753460 ITAT Delhi held that when AO failed to dispose of a section 154 rectification application within the statutory six-month period under section 154(8), the assessee was justified in filing an appeal before CIT(A) upon receiving the delayed communication. The tribunal ruled that AO cannot take advantage of his own statutory breach to prejudice the assessee's interests. Despite the four-year limitation period under section 154(7) having elapsed, the tribunal directed AO to entertain and dispose of the rectification application filed in 2014, emphasizing that failure to discharge statutory duty cannot be used to deny assessee's legitimate recourse. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753460