2024 (8) TMI 921 - AT - Income Tax

Denial of Deduction u/s 80P - intimation u/s 143(1) - assessee had preferred rectification u/s 154 of the Act against the intimation passed u/s 143(1) - HELD THAT - AR had submitted that assessee had made a mistake in filing the appeal before the first appellate authority as against the intimation issued u/s 143(1) of the Act instead of the rectification order. Accordingly, as per the prayer of the ld. A.R., this appeal is dismissed as withdrawn with the liberty to the assessee to file fresh appeal before the first appellate authority as against the order passed u/s 154 of the Act. Appeal filed by the assessee is dismissed.

Summary

The appeal by the assessee was dismissed by the Appellate Tribunal ITAT Bangalore against the order of the first appellate authority due to a delay in filing the appeal. The assessee had mistakenly filed the appeal against the intimation under section 143(1) of the Income Tax Act instead of the rectification order dated 3.3.2023. The appeal was dismissed as withdrawn with liberty to file a fresh appeal against the rectification order. The appeal filed by the assessee was ultimately dismissed.