2024 (11) TMI 772

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....R ORDER PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals), Chandigarh/National Faceless Appeal Centre (NFAC) (hereinafter referred to 'Ld. CIT (A)') dated 23.02.2024 for Assessment Year 2022-23. 2. At the time of hearing, ld. AR for the assessee submitted that the appeal preferred by the assessee before the ....

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....ation u/s 154 of the Act before the CPC. At the same time, assessee also preferred an appeal before the ld. CIT (A). While appeal before the ld. CIT (A) was pending, the rectification order was passed by the CPC dated 10.07.2023 accepting the submissions of the assessee and accordingly, rectified the discrepancies. However, the assessee failed to intimate the same to ld. CIT (A) and also failed to....

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.... has not intimated the rectification passed u/s 154 of the Act to the ld. CIT (A) and also once the appeal has become infructuous, it is the duty of the assessee to withdraw the same and she relied on the findings of ld. CIT(A). 6. Considered the rival submissions and material placed on record. We observed that the grievance of the assessee was already addressed by the CPC by rectifying the mis....