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TMI Blog2024 (7) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 passed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred as 'the Act'), by the ACIT, CPC, Bangalore (hereinafter referred to as the Ld. AO). 2. The assessee in appeal raising the following grounds:- "1. The learned Commissioner of Income-tax (Appeals) [CIT (A)] has erred in not admitting the appeal of the Appellant on the alleged ground that there was no reasonable cause made out by the Appellant to condone the delay in filing of the Appeal. 2. The learned CIT(A) erred in confirming the denial of Deduction claimed by the Appellant for a sum of Rs. 24,72,966/- under Chapter VI-A /Section 80GGA read with Section 35AC of the Act in respect of donation paid to eligible trusts without dealing with the Grounds of appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timation under Section 143(1) of the Act before the CIT(Appeals) with a prayer for condonation of delay. 5. The learned CIT(Appeals) has dismissed the appeal by not condoning the delay in filing the appeal against the intimation under Section 143(1) of the Act for the above year, with following observation: "3. Decision: This appeal is filed on 17/05/2019 against the order under section 143(1) dated 14/01/2016 indicating substantial delay in filing of the appeal. In the appeal petition form 35, the appellant had mentioned the delay in filing the appeal and affidavit has been attached to explain for the reasons of delay on 1190 days in filling the appeal. It has been stated in the affidavit that the appellant had filed rectification pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t against order u/s 143(1) dated 14/01/2016 was already discharged by the AO and rejected by the order dated 14/03/2016. Hence, the appellant's contention in the affidavit vide serial number 4 regarding pendency of rectification of petition as on date of affidavit i.e. 15/05/2019 is an incorrect and false claim. The appellant had no further prosecution pending against either order u/s 143(1) or against order u/s 154 of the Act before any authority. Hence, the bonofide of delay in filling of appeal is not proved by the appellant. Even in the case law relied on by the appellant in the case of RAK ceramics, the Hon'ble ITAT Hyderabad Bench had condoned the delay on the ground that the assessee was bonofide exploring other legal action availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be rectified. There fore, your application for Rectification under Sec. 154 is rejected, for the following reasons(if any)" Your rectification request could not be considered at cpc for technical reasons. The rectification rights, in your case are being transferred to your assessing officer. Kindly contact your assessing officer for the same. The details of the jurisdictional assessing officer are available on the website http: / / www.incometaxindia.gov.in under services "know your jurisdictional AO." 8. Considering the above directions contained in the order under Section 154 of the Act, the appellant has furnished the Application for Rectification under Section 154 of the Act dated 20.06.2016. The copy of same is available in P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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