2022 (7) TMI 1399

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.... ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeal), National Faceless Appeal Centre(NFAC), Delhi. dated 31/03/2021 arising in the matter of Assessment Order passed under s. 143(1) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2017-2018. ....

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....ed assessee preferred an appeal before the National Faceless Appeal Center Delhi which was dismissed by the holding that right course of action for the assessee to file rectification application under section 154 of the Act instead of filing appeal under section 246A of the Act. 5. Being aggrieved by the order of the learned National Faceless Appeal Center (NFAC) the assessee is in appeal before ....

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.... the assessee to preferred an appeal to the learned CIT-A, if aggrieved, against the intimation issued by CPC Bangalore under the provisions of section 143(1) of the Act. The relevant extract of the provisions of section 246A of the Act reads as under: (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may a....