2025 (10) TMI 191

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....54 of the Act vide order dated 18.03.2015. 03. The facts in brief are that this being the second round before the Tribunal. In the first found vide order dated 23.05.2013, the coordinate Bench has restored the issue to the file of the ld. AO in assessee's cross appeals in ITA No. 432/KOL/2012 filed and the Revenue's appeals in ITA No. 328/KOL/2012 and directed the AO to re-adjudicate the same as the assessee has given reasonable explanation with regard to non-representation of his case before the ld. AO. Accordingly, the assessment order was framed by the ld. AO u/s 14(3)/144/254 of the Act vide order dated 18.03.2015 by stating the assessment year as 2012-13 and financial year as 2011-12 there in. Thereafter, a corrigendum was brought out....

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.... was merely a mistake on the part of the AO while issuing the notices in the set aside proceedings to the assessee and also the same mistake occurred in the assessment order, penalty notice and demand notice issued, which were corrected by bringing a corrigendum dated 25.03.2015 and therefore, would not lead the invalidation of assessment itself. The ld. DR submitted that the assessee participated in the assessment proceeding before the ld. CIT (A) and has never raised this issue. Therefore, the issue raised by the assessee may kindly be dismissed. 06. After hearing the rival contentions and perusing the materials available on record, we find that this is the second round of litigation before the Tribunal. In the first round vide order dat....