2021 (12) TMI 559

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....by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre dated 15.09.2021 whereby he dismissed the appeal of the assessee by treating the same as barred by limitation. 2. The assessee in the present case is an individual who filed his return of income for the year under consideration on 27.07.2017 declaring a total income of Rs. ....

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....he assessee on the ground that an application u/s 154 was filed by him seeking rectification of the intimation issued by the AO u/s 143(1) of the Act and since the said application remained to be disposed of by the AO, appeal was finally preferred by him before the Ld. CIT(A) against the intimation issued u/s 143(1). According to the Ld. CIT(A), this reason given by the AO did not constitute the s....

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....ned by the assessee by submitting that an application u/s 154 was moved by him for rectification of order u/s 143(1) of the AO and since the same was not disposed of by the AO and remained pending for long time, the assessee preferred an appeal against the order u/s 143(1) before the Ld. CIT(A) resulting in a delay of nine months. The Ld. CIT(A) however did not construe this reason given by the as....

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....y filing an application u/s 154 before the AO and since no relief was forthcoming by availing the said remedy in as much as the application filed u/s 154 remained to be disposed of by the AO, the assessee after waiting for a reasonable time availed the second remedy which was available by filing the appeal before the Ld. CIT(A). In these circumstances of the case, I am of the view that the assesse....