TaxTMI 
TaxTMI 
2025 (6) TMI 1054
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....is order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 It has been noted that there is a delay of 673 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee has pleaded that the assessee had not received any physical copy of the order and that he was totally unaware that his appeal was dismissed by the Ld.CIT(A). The appellant was also alluded towards his serious illness and accompanying bedrest from August-2024 to November-2024. All these activities contributed to the delay which was neither willful nor wanton. The assessee submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assessee and we are sati....
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....020. 4.0 The Ld.Counsel for the assessee argued against the decision of the Ld.CIT(A) and submitted that the same amounts to double taxation. The Ld.AR contested the decision of Ld.CIT(A) in holding that there was no mistake in the order u/s 154 dated 04.06.2020. 5.0 Per Contra, the Ld.DR relied upon the order of lower authorities. 6.0 We have heard rival submissions in the light of material available on records. We have noted from Column-2a r.w. Column-2b of Form-35 filed before the Ld.CIT(A) that the assessee had appealed against order u/s 154 dated 04.06.2020. Again before us also in Form-36 the appellant has through Column-6 indicated that the impugned order has been passed u/s 154. We have also noted that no disturbances have been m....
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.... 7.0 We have further noted that the addition was made by the Ld.AO u/s 143(1) and therefore the assessee, if at all, ought to have contested the said order. This hypothesis is taken because the doctrine of merger is not applicable and both order u/s 143(1) and u/s 154 operate on independent plains and are separately appealable. In this regard we have noted in ITA Nos.1104/Chny/2024 for AY Assessment Years: 2018-19 dated 12.07.2024 in the case of Termoplast Pollypacks Italy India Pvt Ltd a Coordinate Bench of this tribunal has held as under:- "....The Ld.Sr.DR argued that the assessee appeal is non-maintainable in as much as no injury has been caused to the assessee qua order u/s 143(3) dated 09.02.2021 in which no addition has been made.....
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....see, where the assessee denies his liability to be assessed under this Act 4[or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments,] or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed. 6.0 Facts of the case discussed above indicates that the assessee was aggrieved by the order u/s 143(1) and hence was eligible to file an appeal against the same before the first appellate authority. The action of the CPC in alleged double taxation and incorrect application of tax....