9911796707
TMI Blog2025 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was unable to file the appeal in the prescribed time resulting in a delay of about 19 days. The appellant states and submits that due to change in employment and place of work from Delhi to Bangalore the coordination and filing of the appeal was delayed as also he was under a bona fide impression that the Order had granted the relief prayed for. The appellant prays that in the interest of justice the appeal be admitted for adjudication and taken on record. 2. On the facts and in the circumstances of the case and in law the learned CIT (A) erred in directing the AO to pass a speaking order. The learned CIT (A) having stated in conclusion 'In result, appeal of the appellant is allowed. the direction so given was thus infr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y giving reasons for the delay as the fact that the order of the ld. CIT(A), though received on his email address, had escaped his attention on account of his relocation from Delhi to Bangalore and due to which he was unable to communicate and discuss with his tax professional. The assessee had also stated that he was under the initial impression on reading the order that his appeal had been decided in his favour but it was only when his tax consultant brought to his notice the fact that the matter had been restored back to the Assessing Officer, that steps were immediately taken to file appeal and the assessee not being conversant with the electronic filing of appeal, it took sometime to understand and uploaded the appeal. As a consequence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case. I state and submit that the delay in filing the appeal was due to unavoidable circumstances beyond our control. I state and submit that I was under a bona fide impression that the Order passed has no challenge being in favour. I therefore pray your Honour that the delay in filing of the appeal by around 22 days is for the circumstances beyond our control. I state and submit that I was prevented in filing of timely appeal due to related circumstances mentioned above. I pray your Honour's to condone the delay and take the appeal on record. I pray that the appeal be admitted in the interest of justice." 5. Having gone through the contents of the application filed by the assessee and considering that the delay is of mere 22 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not modify the intimation u/s. 143(1) of the Act. He noted that the AO ought to have rectified the order passed u/s. 143(3) of the Act. Learned CIT(A) further noted that the AO had failed to mention the mistake or omissions, which he had identified in the processed income and which according to him needed to be corrected. He noted that 154 order was not speaking order and the AO had not determined the revised total income. He noted the assessment order to be non-speaking and erroneous one and went on to direct the Assessing Officer to pass speaking order u/s. 154 of the Act. His findings given in para-5 read as under : "I have considered the grounds of appeal, statement of fact and the order of the AO passed u/s 154 r.w.s. 143(1) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(38) on 30.12.2019 accepting the revised returned income of the appellant Rs. 40,83,950/-, But it is seen that AO passed this order u/s 154 r.w.s. 143(1), and not with reference to last order passed u/s 143(3) dated 30.12.2019. Once an order is passed u/s 143(3), it is not clear how the AO is required to modify the order passed u/s 143(1) u/s 154 of the IT Act subsequently on 30.05.2023. As per my understanding, the 154 order should have been passed to modify the assessed income made by AO u/s 143(3) on 30.12.2019 and not with reference to the processed income of the appellant. In the order, AO has not mentioned what are the mistakes/omissions he had identified in computation of assessed/processed income and the amount needs to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(1) of the Act. It is also an undisputed fact that in the case of the assessee a scrutiny assessment order u/s. 143(3) of the Act had been passed subsequently accepting the returned income of the assessee. Learned CIT(A), we hold, has rightly appreciated these facts and held that consequent to assessment order passed u/s. 143(3) of the Act in the case of the assessee, the intimation u/s. 143(1) no longer survived having merged in the order passed u/s. 143(3) of the Act and that therefore, there was no occasion to rectify the intimation u/s. 143(1) at all. The findings of ld. CIT(A) in this regard, we hold, are correct. Having held so, we are completely in agreement with the ld. Counsel for the assessee that there was no occasion to rest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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