AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (2) TMI 1015
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....ee and was allowed to it in earlier years upto AY 2008-09 and subsequent assessment years from 2013-14 onwards and AO has grossly erred in disturbing the return U/S 143(1) which is not error to be adjusted in that provision. 2. That the Ld. CIT(A), NFAC has grossly erred on facts and in law in dismissing the appeal of the assessee without providing sufficient opportunity of being heard and passed an Ex-parte order. 3. That the Ld. CIT(A), NFAC has grossly erred on facts and in law by ignoring the fact that Intimation u/s 143(1) was not received by the assessee and the same was obtained through E-mail on 10.11.2020 from CPC and appeal was filed on 17.11.2020 i.e., within 30 days from the date of receiving the intimation as provided under section 249(2) of the IT Act. Therefore, there was no delay in filing of appeal if counted from the date of receipt of order. 4. That the Ld. CIT(A), NFAC has erred on facts and in law in not considering the submissions of assessee which were filed on merits of the case and arbitrarily dismissed the appeal of the assessee for want of condonation of delay application which was not required to be filed in the present case. ....
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.... to state that the impugned intimation was not received. 9. I have heard Ld. Authorized Representatives of the parties and perused the material available on record. Ld. Counsel for the assessee submitted that the assessee did not receive intimation. It was only obtained through e-mail on 10.11.2020 from CPC. I find that vide letters dated 26.06.2018, 01.03.2019 and 23.12.2020, the assessee had requested assessing authority for rectification of mistake. Then again on 30.11.2021 and 22.02.2022, similar requests have been made by the assessee. Therefore, it cannot be inferred that the assessee had not received the intimation issued by the Department. However, considering the totality of the facts and to sub-serve the principles of natural justice, I hereby set aside the impugned order and restore the issue to the file of Ld.CIT(A) to re-consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance with law. The grounds raised by the assessee ....
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..... "I have heard Ld. Authorized Representatives of the parties and perused the material available on record. Ld. Counsel for the assessee submitted that the assessee did not receive intimation. It was only obtained through e-mail on 10.11.2020 from CPC. I find that vide letters dated 26.06.2018, 01.03.2019 and 23.12.2020, the assessee had requested assessing authority for rectification of mistake. Then again on 30.11.2021 and 22.02.2022, similar requests have been made by the assessee. Therefore, it cannot be inferred that the assessee had not received the intimation issued by the Department. However, considering the totality of the facts and to sub-serve the principles of natural justice, I hereby set aside the impugned order and restore the issue to the file of Ld.CIT(A) to re-consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. Therefore, Ld.CIT(A) would decide the issue in accordance with law. The grounds raised by the assessee are allowed for statistical purposes." 12.1. As the facts....
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....are similar and identical as in ITA No.3048/Del/2022 [AY 2009-10]. Ld. Representatives of the parties have adopted the same arguments in respect of grounds of appeal. The issue was restored to the file of Ld.CIT(A) for reconsideration by observing as under:- 9. "I have heard Ld. Authorized Representatives of the parties and perused the material available on record. Ld. Counsel for the assessee submitted that the assessee did not receive intimation. It was only obtained through e-mail on 10.11.2020 from CPC. I find that vide letters dated 26.06.2018, 01.03.2019 and 23.12.2020, the assessee had requested assessing authority for rectification of mistake. Then again on 30.11.2021 and 22.02.2022, similar requests have been made by the assessee. Therefore, it cannot be inferred that the assessee had not received the intimation issued by the Department. However, considering the totality of the facts and to sub-serve the principles of natural justice, I hereby set aside the impugned order and restore the issue to the file of Ld.CIT(A) to re-consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 15....
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....ny grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds." 18. I have heard Ld. Authorized representatives of the parties and perused the material available on record. I find that the facts and issues are similar and identical as in ITA No.3048/Del/2022 [AY 2009-10]. Ld. Representatives of the parties have adopted the same arguments in respect of grounds of appeal. The issue was restored to the file of Ld.CIT(A) for reconsideration by observing as under:- 9. "I have heard Ld. Authorized Representatives of the parties and perused the material available on record. Ld. Counsel for the assessee submitted that the assessee did not receive intimation. It was only obtained through e-mail on 10.11.2020 from CPC. I find that vide letters dated 26.06.2018, 01.03.2019 and 23.12.2020, the assessee had requested assessing authority for rectification of mistake. Then again on 30.11.2021 and 22.02.2022, similar requests have been made by the assessee. Therefore, it cannot be inferred that the assessee had not received the intimation issued by the Department. However, considering the totality of the facts and to su....