2022 (5) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....27.12.2021 wherein the assessee has taken the following grounds of appeal :- 1. As per facts and circumstances of the case and as per provisions of law, the appellate authority has erred in observing that there was no response from against the notice dated 12.12.2021 issued and deciding the appeal ex-parte. As the assessee had requested for adjournment of the case, on the income tax portal. The order of the Commissioner of Income Tax (Appeals) be set aside and the grounds be considered on merits. 2. As per facts and circumstances of the case and as per provisions of law, the appellate authority has erred in observing that there is no mistake apparent from record and dismissing the grounds of appeal. The order of the Commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....law, the assessing officer has erred in disallowing Rs. 34,29,009/- on account of provision of gratuity under section 40A(7). Since the amount is separately disallowed under section 43B the same be not disallowed again. 8. The assessee craves permission to add or amend the above grounds at the time of hearing." 2. During the course of hearing, the ld. A/R submitted that the appeal of the assessee has been decided ex parte by the ld. CIT (A) in spite of the fact that the assessee has sought for the adjournment and thereafter even without considering the submissions subsequently filed by the assessee as apparent from the on-line portal of the department. It was further submitted that the ld. CIT (A) has also erred in stating that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... It is against this order, the appellant has filed the preset appeal. The original cause of action arises at the stage of 143(1) itself when the CPC ha processed the return of income. Thereafter, the appellant has filed rectification application which has been rejected and against this, the appellant had filed the present appeal. 4.3. On perusal of these facts, it appears that the appellant is trying to take back door entry by filing an appeal against order u/s. 154 for which the original cause of action has arisen at the stage of 143(1) itself. As per the provisions of the Act, the appellant could have filed an appeal against the intimation u/s. 143(1) of the CPC. However, the appellant has not filed an appeal against the intimati....