2021 (9) TMI 999

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....ssessee stating there the reasons for belated filing of this appeal. The reasons stated in the Affidavit is that the assessee-firm for identical relief claimed in this appeal had also filed a rectification before the CIT(A) on 05.10.2018 (this is within 32 days from the CIT(A) order dated 29.08.2018) hoping to get relief from the first appellate authority and since the CIT(A) did not dispose of the rectification application, this appeal was filed belatedly. It was submitted that the continued lockdown due to Covid-19 Pandemic also contributed to the filing of this appeal belatedly. 2.1 The learned Standing Counsel submitted that when the assessee has pursuing a remedy by filing an application u/s 154 of the I.T.Act, it ought to have awai....

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....2). The assessee sought for rectification of the said intimation, which was disposed of by the CPC vide order dated 19.10.2017 giving credit for TDS of Rs. 1,52,224 only. 4. Aggrieved by the rectification order passed u/s 154 of the I.T.Act (order dated 19.10.2017), the assessee preferred an appeal to the first appellate authority. The CIT(A) vide his order dated 29.08.2018 directed the A.O. to give further credit of Rs. 99,834 based on the TDS appearing in Form No.AS-26 and held that the Assessing Officer has reported TDS cannot be given for other amounts. As against the order of the CIT(A) dated 29.08.2018, the assessee filed a rectification application u/s 154 of the I.T.Act on 05.10.2018. Since the rectification application dated 05.....