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2020 (10) TMI 90 - AT - Income TaxDismissing appeal of the assessee on the grounds of limitation - appeal as preferred against the intimation u/s 143(1) - appeal was filed with learned CIT(A) with delay of 3417 days beyond the time prescribed u/s 249(2) - rectification application u/s 154 filed with AO beyond four years from the end of the financial year in which intimation u/s 143(1) was issued by the AO and hence AO was right in dismissing rectification application u/s 154 of the 1961 Act filed by the assessee - HELD THAT:- We have observed that jurisdictional error has taken place at the end of learned CIT(A) as he has dismissed the first appeal of the assessee in limine on the short grounds of limitation that the appeal is filed late by assessee before learned CIT(A) late by 3417 days beyond the time prescribed u/s 249(2) of the 1961 Act , thereby erring on the ground as the order which was assailed by assessee before him was an order dated 16.08.2018 passed by AO u/s 154 of the 1961 Act dismissing rectification application dated 08.01.2018 filed by assessee , and not the intimation dated 29.03.2009 issued by the AO u/s 143(1) of the 1961 Act. Jurisdictional error has taken place at the end of learned CIT(A) and the end of justice demands that the appellate order dated 21.05.2019 passed by learned CIT(A) be set aside and all the issues raised by assessee before learned CIT(A) in its first appeal filed on 05.09.2018 before learned CIT(A) stand restored for fresh adjudication of all the said issues by learned CIT(A) in set aside proceedings, as directed by us.
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