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2023 (2) TMI 1015 - ITAT DELHIIntimation u/s 143(1) was not received by the assessee - CIT-A dismissed the appeal of the assessee on the ground of delay in filing the appeal by more than four years - assessee had also moved an application u/s 154 of the Act, seeking rectification of the intimation issued u/s 143(1) - HELD THAT:- Assessee submitted that the assessee did not receive intimation. It was only obtained through e-mail on 10.11.2020 from CPC - vide letters dated 26.06.2018, 01.03.2019 and 23.12.2020, the assessee had requested assessing authority for rectification of mistake. Then again on 30.11.2021 and 22.02.2022, similar requests have been made by the assessee. Therefore, it cannot be inferred that the assessee had not received the intimation issued by the Department. We hereby set aside the impugned order and restore the issue to the file of Ld.CIT(A) to re-consider the issue related to delay in filing the appeal. Considering the fact that the assessee itself has been pursuing rectification u/s 154 of the Act. The assessee would be at liberty to file a proper application seeking condonation of delay. CIT(A) would decide the issue in accordance with law. The grounds raised by the assessee are allowed for statistical purposes.
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