9911796707
TMI Blog2022 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has raised following grounds:- "(a) The Id CIT(Appeals) erred in facts and law in not condoning the delay in filing the appeal without appreciating that the assessee had taken recourse to rectification application u/s 154 of the Act being one of the alternative remedies provided by the statute to avoid undue litigations and that the same does not automatically exhaust the right of the assessee to avail other vested remedies viz. appeal u/s 250 of the Act. (b) The Id. CIT(Appeals) erred in facts and law in not appreciating that the assessee approached the appellate authority for grant of relief as a result of no action taken by the Id. Assessing Officer in pursuing the rectification and also failed to appreciate that the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , under section 14A of the Act r/w rule 8D of the Income Tax Rules, 1962 ("Rules"). 4. The learned CIT(A), vide impugned order dated 14/06/2021, dismissed the appeal filed by the assessee on the ground of delay by observing as under:- "8.4. On these contentions of the Appellant, I have noted that except for the averments made in the letter for condonation of delay, no other documentary evidence has been filed by the Appellant. There is no evidence on record to even substantiate the contention of the appellant that it actually had filed a petition u/s 154 before the AO. However, even if the submissions of the assessee in this regard is accepted there remains no doubt about the fact that the assessee took a conscious decision of not filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order. Accordingly, the assessee filed application under section 154 of the Act seeking rectification of the assessment order. The learned CIT(A) also dismissed the appeal filed by the assessee on the ground of delay without adjudicating the grounds raised by the assessee on merits. During the hearing before us, the learned A.R. filed copies of follow-up letter filed before the Assessing Officer requesting for early disposal of rectification application dated 11/06/2019, filed by the assessee. As the details filed by the assessee were not considered by the Assessing Officer while passing the assessment order and the appeal filed by the assessee before the learned CIT(A) was also dismissed only on the ground of delay, we deem it appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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