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2019 (12) TMI 76 - AT - Income TaxIntimation u/s 143(1) on the basis of which order under section 154 was passed by the learned ACTT - HELD THAT:- As laid down by the honorable Supreme Court in Catena of judgement that the purpose of tax administration is to collect just and fair tax from the citizen and should not be an endeavor of the revenue authority to take benefit of ignorance of the citizen. In the present case the individual assessee is before us and he had wrongly included the exempted income in the total income as a result thereof there is an increasing the taxability of the assessee which resulted in issuing the tax demand by the revenue authorities. In our considered opinion the interest of justice, requires that the matter be sent back to the file of the learned CIT appeal for a fresh adjudication on merit without being influenced by the fact that the application under section 154 was filed belatedly on 30 March 2011. The delay in any filing the rectification application, stand condoned by this tribunal. In the result the appeal of the assessee is allowed our direction issued to the Commissioner appeal to decide the grounds on merit and decide whether the assessee has wrongly included the exempted income in the total income or not and shall also decide if the said accept incoming excluded from the total income then in that eventuality whether the assessee would be liable to pay any tax demand or not. Appeal of the assessee is allowed for statistical purposes.
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