2023 (5) TMI 115 - AT - Income Tax

Exparte order passed by the CIT(A) - HELD THAT - We find that the ld. CIT(A) has given as many as opportunities and the assessee himself chosen not to upload its submissions along with necessary document in support of grounds of appeal before the ld. CIT(A). Therefore, we cannot find fault on the appellate order passed by the ld. CIT(A). Rectification of mistake u/s 154 - mistake in the order passed by the CPC u/s 143(1) - CPC processed the return filed by the assessee under section 143(1) of the Act as per the audit report filed by the assessee. There is no mistake in the order passed by the CPC under section 143(1) of the Act. Hence, it cannot be rectified under section 154 of the Act. Therefore, the ld. CIT(A) has dismissed the appeal of the assessee. No reason to interfere with the order passed by the ld. CIT(A). Thus, the ground raised by the assessee is dismissed.

Summary

Issues involved:
The appeal involves the condonation of delay in filing, disallowance under section 36(1)(va) of the Income Tax Act, 1961, and the dismissal of appeal by the Commissioner of Income Tax (Appeals).

Condonation of Delay:
The appeal was delayed by 91 days, and the assessee sought condonation citing reasonable cause supported by an affidavit, medical certificate, and death certificate. The Tribunal found the delay justified due to reasonable cause and admitted the appeal for adjudication.

Disallowance under Section 36(1)(va):
The assessee's return was processed under section 143(1) of the Income Tax Act, disallowing an amount under section 36(1)(va) based on the audit report. The assessee's application under section 154 was rejected by the Assessing Officer, and the appeal before the Commissioner of Income Tax (Appeals) was dismissed due to non-compliance by the appellant. The Commissioner upheld the disallowance as the appellant failed to provide necessary submissions and establish compliance with the grounds of appeal.

Dismissal of Appeal by Commissioner of Income Tax (Appeals):
The appellant's appeal was dismissed by the Commissioner of Income Tax (Appeals) due to repeated non-compliances and failure to provide necessary submissions. The Commissioner upheld the disallowance under section 36(1)(va) as the appellant did not establish the deposit of the disputed amount before the due date. The Tribunal affirmed the Commissioner's decision, stating that the appellant had multiple opportunities to present their case but failed to do so, leading to the dismissal of the appeal.