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2023 (2) TMI 350 - AT - Income TaxOrder passed u/s 154 r.w.s. 143(3) enhanced the disallowance u/s 14A - HELD THAT - The issue raised in the present appeal does no emanate from the order passed by the Assessing Officer u/s 154 dated 03.12.2019. Admittedly, the appellant had not challenged before us the assessment order passed u/s 143(3) dated 28.08.2019. The impugned order before us is that the order passed u/s 154, which was rightly dismissed by the NFAC. Therefore, the grounds of appeal filed by the assessee stand dismissed.
Issues:
Appeal against order of National Faceless Appeal Centre for assessment year 2017-18. Analysis: The appeal was filed by the assessee against the order of the National Faceless Appeal Centre, Delhi, dated 21.03.2022 for the assessment year 2017-18. The appellant, an individual engaged in the business of civil contractors and builders, had filed the Return of Income declaring a total income of Rs.124,94,87,852 for the said assessment year. The assessment was completed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, at a total income of Rs.125,07,76,100 after certain disallowances. Subsequently, the Assessing Officer enhanced the disallowance under section 14A by a further amount. An appeal was filed against this order before the NFAC, which confirmed the action of the Assessing Officer. The appellant challenged the order passed under section 154 by the Assessing Officer, and the appeal before the tribunal was specifically against this order. It was noted that the appellant had not challenged the assessment order passed under section 143(3) dated 28.08.2019. The tribunal observed that the grounds of appeal filed by the assessee were solely against the order passed under section 154, which was rightly dismissed by the NFAC. Consequently, the tribunal dismissed the appeal filed by the assessee. In conclusion, the tribunal dismissed the appeal filed by the assessee against the order passed under section 154 by the Assessing Officer. The tribunal clarified that the issue raised in the appeal did not pertain to the assessment order passed earlier under section 143(3). The grounds of appeal were solely related to the order passed under section 154, and since the appellant had not challenged the assessment order, the appeal was dismissed.
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