2023 (5) TMI 949

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....it on the grounds inter-alia that the impugned order was received by the assessee on its mail on November 30, 2022, which he has forwarded to his tax advisor Shri Krish Desai, Chartered Accountant (CA) of M/s. K.B. Desai & Co., Chartered Accountants; that the assessee has received mail from his tax advisor on 06.01.2023 that appeal before the Tribunal is to be filed and he has also advised to file the rectification application against the impugned order; that after necessary formalities the assessee has received grounds of appeal for filing the appeal before the Tribunal on mail on 25.01.2023 and on 26th January 2023 it was holiday; that due to inadvertence the assessee handed over the necessary paper to his employee in the accounts departm....

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....lia that :- "1. Ground No. 1: Validity of intimation issued u/s 143(1) of the Act-: Section 143(1): 1. On the facts and in the circumstances of the case and in law. the CIT(A) erred in confirming the action of the AO of issuing notice under section 143(1) of the Act contrary to the conditions laid down thereunder. 2. The Appellant prays that the intimation be treated as ab-initio, void, invalid, illegal and bad in law. 2. Ground No.2: Opportunity of hearing: Sections: 143(1) and 154: 1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in confirming the action of the AO in issuing the intimation 143(1) as also passing order under section 154 of the Act withou....

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....king into consideration the submissions made by the Appellant. 2. The appellant prays that the disallowance made by the lower authorities be deleted. 5. Ground No.5: Levy of interest: Sections 234A, 234B and 234C of the Act: 1. On the facts and in the circumstances of the case and in law, the the CIT(A) erred in confirming the action of the AO of levying interest u/ss. 234A, 234B and 234C of the Act. 2. The Appellant prays that action of the AO of levy of interest u/ss. 234A, 234B and 234C of the Act be deleted and/or the AO be directed to levy interest in accordance with the provisions of the Act. 6. Ground No.6: General: The Appellant craves leave to add to, alter, amend and o....

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....Revenue. 8. We have heard the Ld. D.R. for the Revenue, perused the orders passed by the Ld. Lower Revenue Authorities and documents available on record in the light of the facts and circumstances of the case and case law relied upon. 9. Undisputedly disallowance was made by the AO/CPC while processing the return of income filed by the assessee, under section 143(1) of the Act. It is also not in dispute that no notice has been issued by the AO/CPC before making disallowance under section 143(1) of the Act. It is also not in dispute that the assessee has also filed the rectification application under section 154 of the Act before the AO which was also dismissed. 10. In the backdrop of the aforesaid undisputed facts when we examine t....