TMI Blog2023 (10) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... y such matter/matters other than that which had been considered and decided by the CIT(Appeals). As the issue in the present case, i.e., the entitlement of the assessee for claim of deduction u/s 80P(2)(a)(i) had already been considered and decided by the CIT(Appeals), therefore, the application thereafter filed by the assessee society u/s. 154, on the said count itself was not maintainable. Accordingly, the order passed by the A.O. declining the assessee s request for rectification vide his order u/s. 154 is approved in terms of our aforesaid observations. - Shri Ravish Sood, Judicial Member And Shri Arun Khodpia, Accountant Member For the Assessee : Shri R.B Doshi, CA For the Revenue : Shri Satya Prakash Sharma, Sr. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the threshold of hearing of the appeal, we find that the appeal filed by the assessee is time-barred by 24 days. The assessee has filed a letter dated 08.08.2023 a/w. an affidavit seeking condonation of delay stating as under: Reason for delay The case of assessee was being represented by another counsel upto the first appeal stage. For preparation and arguing the appeal before ITAT, the assessee wanted to engage some other counsel who was practicing in litigation matters. Looking for and appointing new counsel took some time because of the time barring tax audit and due date of filing of returns (07.11.2022). The new counsel also took some time to prepare the second appeal. All these facts resulted into delay. 3. The reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Nil after claiming deduction of Rs. 16,47,750/- u/s. 80P(2)(a)(i) of the Act. The return of income filed by the assessee society was processed u/s. 143(1) of the Act, wherein after declining its claim for deduction u/s.80P, its income was determined at Rs. 16,47,750/-. 6. Aggrieved the assessee assailed the intimation issued by the A.O u/s. 143(1)(a) of the Act before the CIT(Appeals), which, however, was dismissed on 19.04.2022. 7. Subsequently, the assessee society filed a rectification application u/s.154 of the Act on 02.05.2022 before the A.O. against the intimation issued u/s. 143(1)(a) dated 07.06.2019. The aforesaid application filed by the assessee u/s. 154 of the Act was dismissed by the A.O. vide his order dated 13.05.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the present case, i.e., the entitlement of the assessee for claim of deduction u/s 80P(2)(a)(i) had already been considered and decided by the CIT(Appeals), therefore, the application thereafter filed by the assessee society u/s. 154, dated 02.05.2022 on the said count itself was not maintainable. For the sake of clarity, sub-section (1A) of Section 154 of the Act is culled out as under: 154 (IA). Where any matter 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 subsection in relation to any matter other than the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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