2025 (12) TMI 23

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....venue : Shri Ajay Kumar Arora, Sr. DR ORDER PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-30, New Delhi dated 16.08.2024 for the Ay 2021-22. The assessee has raised the following grounds: 1. "That the order passed u/s 143(1) and u/s 154 of the Income Tax Act, 1961 by the Dy. Director of Income Tax, CPC and order passed by Com....

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....in Electronic mode as per first proviso to Section 143(1)(a) of the IT Act, 1961 is bad in law and void abinitio. 4. That the appellant craves permission to add amend, alter or vary all or any grounds of appeal on or before the date of hearing of appeal." 2. Ld. Counsel for the assessee, at the outset, referring to ground no.2 of grounds of appeal of the assessee submitted that the int....

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....sent on 27.02.2023 at 9.33 pm intimating the assessee that ITR for AY 2021-22 has been processed at CPC and intimation has been sent to registered e-mail id. Ld. Counsel, therefore, submitted that since the intimation has been communicated to Assessee on 27.02.2023 which is beyond the period of 9 months from the end of the month in which the return was filed, the same is barred by limitation. 3....