2024 (5) TMI 911 - AT - Income Tax

Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - HELD THAT - Since the AO acted upon the rectification applications filed by the assessee for all these assessment years allowing the request of the assessee, we see no grievance of the assessee in the appeals filed before us. Assessee also did not brought on record as to how he was aggrieved by the 154 order passed by the AO. Hence, we see no infirmity in the order passed by the CIT(A). The grounds raised by the assessee are rejected.

Summary

The ITAT Delhi dismissed three appeals by the assessee for assessment years 2014-15, 2016-17, and 2018-19. The appeals were against the order of the Ld. CIT(A) and the Assessing Officer's u/s 154 order, but the rectification applications filed by the assessee were accepted, leading to a reduction in the tax liability. The grounds raised by the assessee were rejected as no grievance was found. The appeals were dismissed on 17.05.2024.