2025 (9) TMI 717

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....ing in the last 4 occasions starting from 19.12.2024 till 17.06.2025. It was further seen that due non-appearance of anyone on 17.06.2025 the case was adjourned to 09.09.2025. However, today also when the name of the assessee was called, none appeared on behalf of the assessee nor any application seeking adjournment of the case has been filed. Under these circumstances, we deem it proper to decide this appeal on the basis of material available on record and after hearing the Ld. DR. 3. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC dismissing the appeal filed by the assessee against the rectification order passed u/s 154 of the Income Tax Act, 1961 (hereinaft....

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....ons: The appellant e-filed her return of income for A.Y 2022-23 on 13.07.2022 declaring total income at Rs. 70,890/- and claimed refund of Rs. 2,25,370. The return of income was processed by the CPC u/s 143(1) of the Act on 25.10.2022 accepting total income but issued a refund of Rs. 1,270/-. The appellant filed rectification application to rectify the mistake. The rectification application was processed on 02.05.2023 by passing an order u/s 154 of the Act without making any correction in order passed u/s 143(1) of the Act. The appellant again filed rectification application u/s 154 on 23.06.2023 and the same was processed on 23.06.2023 by passing order u/s 154 without any correction. The appellant has filed this appeal ag....

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....the RECTLARR Act. 4.3 I have carefully considered the rival submissions and material made available on record. On perusal of written reply it is noticed that appellant's contention is prima facie correct that compensation received on land acquisition as mentioned above in exempt from Income Tax. However it is also noticed form record that appellant was provided sufficient opportunities to furnish documentary evidences in support of ground of appeal. In appellate proceedings, appellant has furnished copy of order passed u/s 143(1), copy of rectification order u/s 154 and copy of Circular No. 36/2015. The appellant has failed to furnish copy of ITR filed for A.Y. 2022-23 to establish that receipt of Rs. 2,22,26,400/- was claimed ....