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2023 (5) TMI 115 - ITAT CHENNAIExparte order passed by the CIT(A) - HELD THAT:- We find that the ld. CIT(A) has given as many as opportunities and the assessee himself chosen not to upload its submissions along with necessary document in support of grounds of appeal before the ld. CIT(A). Therefore, we cannot find fault on the appellate order passed by the ld. CIT(A). Rectification of mistake u/s 154 - mistake in the order passed by the CPC u/s 143(1) - CPC processed the return filed by the assessee under section 143(1) of the Act as per the audit report filed by the assessee. There is no mistake in the order passed by the CPC under section 143(1) of the Act. Hence, it cannot be rectified under section 154 of the Act. Therefore, the ld. CIT(A) has dismissed the appeal of the assessee. No reason to interfere with the order passed by the ld. CIT(A). Thus, the ground raised by the assessee is dismissed.
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