2025 (5) TMI 1875

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....assessee is directed against the order dated 29.11.2024 passed by Ld. Addl/JCIT(A)-6, Delhi ['Ld. CIT(A)'] for the assessment year 2020-21. 2. The appellant has raised the following grounds of appeal :- "1. Commissioner of Income Tax has erred in Confirming Income Processed u/s 143(1) at Rs. 15,03,390/- against the returned Income of Rs. 5,85,800/- Appellant Prays for deletion of addition. ....

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....eriving income from medical profession, income from other sources and also a partner in Saraswati Vilas Hospital. The return of income for the period under consideration was furnished on 07.01.2021 declaring taxable income of Rs. 5,85,800/- after claiming deductions under Chapter VI-A of the IT Act. Apart from above income, the assessee also declared loss of Rs. 9,17,590/- from partnership firm Sa....

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....essee. However, Ld. CIT(A) remained ignorant about the rectification order passed by the CPC, since the assessee failed to intimate Ld. CIT(A) that the addition has already been deleted by CPC rectification order dated 12.04.2022. Ld. CIT(A) issued notices for hearing on 18.10.2024 and also on 07.11.2024, however the assessee could not see and missed the above two notices of hearing which resulted....

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....ntly the appeal was dismissed for want of prosecution resulting in confirmation of original intimation passed by CPC since Ld. CIT(A) was ignorant of the fact that CPC has already passed a rectification order accepting the income returned by the assessee. Under these circumstances of the case, we find force in the arguments of Ld. counsel of the assessee that the order passed by Ld. CIT(A) needs t....