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2022 (10) TMI 488 - AT - Income TaxRectification of mistake u/s 154 - Late fee u/s.234E - 529 days for the delay in filing of the quarterly TDS statement - HELD THAT:- Any order passed u/s.154 is an appealable order before the first Appellate Authority. In our considered view, CIT (Appeals) ought to have adjudicated the appeal filed by the Assessee against the order passed u/s.154 of the Act and should have decided the issues involved in this appeal on merits. But, the learned CIT (Appeals) had dismissed the appeal filed by the Assessee by holding that the appeal filed by the Assessee against the order passed u/s.154 of the Act is not maintainable. In our considered view, CIT (Appeals) is grossly erred in dismissing the appeal filed by the Assessee as not maintainable, without discussing the issues involved in the appeal on merits and thus, we set aside the order of CIT (Appeals) and restore the issues to the file of the first Appellate Authority and direct the CIT (Appeals) to decide the issues involved in this appeal on merits including the validity of the order passed u/s.154 by the Assessing Officer and consequent issues involved therein.
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