2026 (9) TMI 1626

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....ter referred to as "the Act"). 2. The grounds raised by the assessee read as under:- 1. CIT(A) erred in dismissing appeal as barred by limitation, ignoring that appeal was against rectification order u/s 154 and was within limitation u/s 249(2)(c). 2. CIT(A) erred in not granting TDS credit of Rs. 6,86,219/- duly reflected in Form 26AS. Denial of TDS credit u/s 194Q unjustified as appellant is commission agent (Kaccha Arhtiya). 3. The ld. CIT(A) dismissed assessee's appeal as non-maintainable on account of the delay in filing of appeal before him by 483 days which was not condoned by him. 4. Before us, ld. Counsel for the assessee filed submissions in writing stating that, the ld. CIT(A) had wrongly noted the appe....

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....s application filed u/s 154 of the Act, against the intimation made u/s 143(1) of the Act. However, on going through the file, we find that, the appeal documents filed before us are not complete, and they do not contain Form No.35 filed by the assessee to the Ld. CIT(A). The assessee is directed to file Form No.35. Further, the assessee is also directed to provide the copy of intimation passed u/s 143(1) of the Act. The appeal is fixed to address the above clarification on 21.07.2026. Sd/- Sd/- TR Senthil Kumar Annapurna Gupta (Judicial Member) (Accountant Member) 6. Thereafter, the appeal was fixed for hearing on 21st of July, 2026 when none appeared for the assessee and the case was accordingly adjourned to 4th of Aug....