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2022 (9) TMI 864 - AT - Income TaxRectification u/s 154 - assessee challenging the 143(1) order - HELD THAT:- As it is seen that in these peculiar facts and circumstances, no mistake can be said to have been committed by the CIT(A) in dismissing the appeal filed. The assessee presumably under ignorance instead of challenging the order passed u/s.154 has instead challenged the order u/s.143(1) - Accordingly, on facts no fault can be found with the exercise of power by the First Appellate Authority. Appeal of the assessee deserves to fail, it need also be observed that being live to the concerns of the assessee, it is hereby deemed necessary to observe that in the eventuality the assessee deems it fit to challenge the order passed by the AO u/s. 154, it is hoped that the First Appellate Authority considers the delay in the filing of the appeal fairly as admittedly in the facts of the present case, the assessee cannot be said to have acted carelessly or be accused of sleeping over his rights. The assessee as per record has suffered on account of the ignorance in understanding the nuances of law. Accordingly, on account of lack of proper advice available to the assessee, opportunity to claim redressal under law should not be crushed. It is seen that no undue advantage is gained by the assessee by approaching the First Appellate Authority by filing appeal against the order u/s.143(1) and no vested right of the Revenue is upset if the assessee is permitted to appeal against the order u/s. 154 - Appeal of the assessee is dismissed.
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