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2022 (7) TMI 1399 - ITAT AHMEDABADMaintainability of appeal against the intimation u/s 143(1) - Addition of interest income while processing the return u/s 143(1) - assessee preferred an appeal before the National Faceless Appeal Center Delhi which was dismissed as right course of action for the assessee to file rectification application u/s 154 instead of filing appeal u/s 246A - HELD THAT:- The provisions of section 246A of the Act gives right to the assessee to preferred an appeal to the learned CIT-A, if aggrieved, against the intimation issued by CPC Bangalore under the provisions of section 143(1) of the Act. Thus we hold that the learned CIT-A/NFAC erred in not adjudicating the appeal preferred by the assessee on merit. Accordingly we set aside the issue to the learned CIT-A/NFAC to decide the grievance raised by the assessee on merit as per the provisions of law. Appeal of the assessee is allowed for the statistical purposes.
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