TaxTMI 
TaxTMI 
2025 (4) TMI 2106
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....countant For the Respondent : Shri Sanjay Kumar, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 06.02.2023, for assessment year 2014-15. Whereby appeal of the assessee against intimation u/s. 143(1) of the....
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....) dated 06.02.2023 before the Tribunal on 16.11.2024. After going through contents of the affidavit, I am satisfied that delay in filing of appeal was not on account of any in action or deliberate delay. The assessee on advice of the tax consultant was perusing the remedy of rectification u/s. 154 of the Act. On not getting the favorable result, the assessee filed present appeal. I am of the opini....
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.... u/s. 154 of the Act against intimation dated 02.02.2016. The said rectification petition was rejected by the CPC vide order dated 13.07.2016. Against the said order, the assessee filed appeal before the CIT(A). The CIT(A) vide order dated 22.04.2019 dismissed appeal of the assessee. The assessee further carried the issue in appeal before the Tribunal in ITA 5093/Del/2019. The Division Bench of Tr....
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....The assessee filed rectification petition u/s. 154 of the Act against denial of deduction u/s. 80- G/80-GGA of the Act before the CPC. The said rectification petition u/s. 154 of the Act was dismissed by the CPC, against which the assessee filed appeal before the CIT(A). After having remained unsuccessful before the CIT(A), the assessee carried the issue in second appeal before the Tribunal in ITA....