TMI Blog2023 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. - I.T.A. No. 4000/DEL/2019 - - - Dated:- 13-3-2023 - SHRI B. R. R. KUMAR , ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U. S. , JUDICIAL MEMBER For the Assessee : Ms. Rano Jain, Adv. ; Ms. Mansi Jain , Advocate For the Department : Shri Narpat Singh , Sr. D. R. ; ORDER PER YOGESH KUMAR U. S. , JM This appeal is filed by the assessee against the order dated 08.03.2019 of the ld. Commissioner of Income Tax (Appeals)-40 [(hereinafter referred to CIT (Appeals)] New Delhi, for assessment year 2016-17. 2. The assessee has raised the following substantive grounds of appeal :- 1. On the facts and circumstances of the case, the order passed by the Learned CIT(A) is bad both in the eye of law and on facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on u/s 143(1) of the Act dated 27/04/2007 was issued, application of Rs. 34,73,758/- was denied and demand of Rs. 10,42,290/- raised. The assessee filed an application u/s 154 of the Act before the CPC to delete the said demand, the CPC while rejecting the application filed u/s 154 held as under:- Please refer to the rectification request filed by you for the Assessment Year: 2016-17 in respect of above mentioned order and received at Centralized Processing Center on 05/05/2017. On Verification, it is seen that there is no prima facie error in the order which you have sought to be rectified. Therefore, your application for Rectification under Sec.154 is rejected, for the following reasons (if any) As seen from the Return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumulation u/s 11(2) of the Act amounting to Rs. 34,73,760/-, the Lower Authorities have denied the legal and eligible benefit as per law to the assessee. Therefore submitted that the order of the CIT (A) is bad in law. On the other hand, the Ld. DR justifying the order of the CIT(A), submitted that the assessee cannot correct his mistake by invoking Section 154 of the Act and the said provision is meant for correcting the mistake apparent on record. Therefore sought for dismissal of the appeal. 7. We have heard the parties and perused the material available on record and gave our thoughtful consideration. It is not in dispute that the assessee had filed Form No. 10 and who is eligible for the deduction. It is the case of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the [***] [Commissioner (Appeals)], by the [Assessing] Officer also. It is apparent from the bare reading of the above provision that the power of rectification extends to amendment of an intimation or deemed intimation under Section 143. This power ensures even after the matter has been considered and decided in any proceeding by way of appeal or revision. Necessarily, this power extends even at the stage of the appeal and the further appeal to the ITAT. Even after such decision, it is open to the AO to amend the intimation under Section 143 (1) if the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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