TMI Blog2023 (7) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... re the A.O. as against several intimations, we direct the Assessee to file separate rectification applications against each intimation and further we direct the A.O. to dispose off the applications on merit, without raising the issue of jurisdiction.Appeal filed by the assessee is partly allowed for statistical purpose. - ITA No. 1410/Del/2022 - - - Dated:- 21-7-2023 - Shri Shamim Yahya, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Appellant : Mr. S. Krishnan, Advocate For the Respondent : Mr. Kanv Bali, Sr. DR ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC) Delhi [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the competent authority to rectify the limitation , without appreciating the fact that the written order passeed 154(4) by the 14 Income Tax Officer giving reference to the assessee's rectification request is not a mere letter. 3 The Learned Commissioner of Income Tax (Appeals) dismissed the appeal filed by the assessee, against the order passed under section 154 by the Income Tax Officer towards late fees charged under section 2141 of Rs. 652690- by the CPC for the various quarterly TDS return filed for the period prior to 01/06/2015, spanning over two different financial years 2013-14 and 2014-15, on the grounds that the appellant has filed a single appeal for several intonations pertaining to three different financial wars on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 10/01/2022 made in suo-moto writ petition (C) No. 3 of 2022 (In re:-cognizance for extension of limitation). Considering the Covid situations, lockdown in the country and after calculating the days of delay in compliance of the order of the Hon ble Supreme Court, it is submitted by the Ld. AR that only 14 days delay in filing the present Appeal. It is further contended that during the said period, the assessee was unwell and could attend the office and file the Appeal in time, therefore, prayed for condoning the delay in filing the Appeal. Considering the reasons assigned in the application for condonation of delay, the delay in filing the present appeal is condoned. 3. Brief facts of the case are that, the assessee is a practicing ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically includes the Assessee s jurisdictional A.O. and further submitted that as against one intimation of the A.O. declining interference, the assessee was required to file only one appeal in terms of Section 246 of the Act and further on the merit submitted that Section 234E was introduced w.e.f. 01/06/2015 and charge of late fee under said provision was clearly a mistake apparent from record, therefore submitted that the CIT(A) committed error in dismissing the appeal of the assessee. 5. Per contra, the Ld. Departmental Representative submitted that as against the several intimations issued u/s 200A of the Act by the CPC, the Assessee had separate cause of action, therefore, the CIT(A) is right in dismissing the single appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (1) of section 143;]] 15 [( c ) amend any intimation under sub-section (1) of section 200A.] 16 [(1A) Where any matter 17 has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.] (2) Subject to the other provisions of this section, the authority concerned ( a ) may make an amendment under sub-section (1) of its own motion, and ( b ) shall make such amendment for rectifying any such mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7) Save as otherwise provided in section 155 or sub-section (4) of section 18626 no amendment under this section shall be made after the expiry of four years 27 [from the end of the financial year in which the order 28 sought to be amended was passed.] 29 [(8) Without prejudice to the provisions of sub-section (7), where an application for amendment under this section is made by the assessee 30 [or by the deductor] on or after the 1st day of June, 2001 to an income-tax authority referred to in sub-section (1), the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it, ( a ) making the amendment; or ( b ) refusing to allow the claim.] Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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