2025 (5) TMI 1875

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.... BHAMORE, JM : This appeal filed by the 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,....

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....ound. 3. Facts of the case, in brief, are that the assessee is an individual senior citizen deriving 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. Apa....

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....rectified the intimation vide order dated 12.04.2022 and accepted the income returned by the assessee. 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 07.11.202....

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....hen the appeal was listed for hearing the assessee could not appear before Ld. CIT(A) and consequently 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....