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TMI Blog2021 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... of rectification application u/s 154 of the Act by the AO is not the proper procedure within the framework of the Act. This appeal preferred by the assessee before us is directed against the order passed by the Pr. CIT wherein the assessee has filed a rectification application before him against the order of the rectification passed by the AO. This action of the assessee is legally not maintainable within the purview of the Act and only remedy available to them is to file an appeal before the first appellate authority. In view thereof we do not find any infirmity with the findings of the Pr. CIT which is upheld. Appeal of the assessee is dismissed. - I.T.A. No. 118/Kol/2020 (Assessment Year: 2011-12) - - - Dated:- 17-11-2021 - Shri P.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1961, in considering the merits of the issues, and should have passed necessary orders instead of rejecting the appellants petition. 4. Because, the Id. Pr.C.I.T.-13/Kol. ought to have considered the evidences and documents on record filed before him and should have passed necessary orders following the principle of natural justice, which otherwise, has deprived the assessee of its rights. 5. The appellant craves leave to add further grounds of appeal or alter the grounds at the time of hearing. 2. The facts in brief are that an assessment u/s 143(3) of the Act was completed on the assessee vide order dated 17.02.2014. That after such assessment, the ld. CIT verified the case records of the assessment and held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27.05.2019 vide which the AO had rejected assessee s rectification application. The Pr. CIT went on to examine in his order whether the rectification application u/s 154 of the Act filed before him by the assessee was maintainable as per law or not. The Pr. CIT arrived at the finding that on analysis of Section 154 of the Act, an Income-tax authority can amend or rectify any order which has been passed by such authority. Therefore, the AO being an Income-tax authority can amend any order passed by him and the Pr. CIT being another Income-tax authority can also amend or rectify any order passed by him but the law does not permit that the order passed by one Incometax authority can be rectified by another Income-tax authority. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper recourse available to the assessee is to file an appeal before the ld. CIT(A). That filing another rectification application before the Pr. CIT against the rejection of rectification application u/s 154 of the Act by the AO is not the proper procedure within the framework of the Act. This appeal preferred by the assessee before us is directed against the order passed by the Pr. CIT wherein the assessee has filed a rectification application before him against the order of the rectification passed by the AO. This action of the assessee is legally not maintainable within the purview of the Act and only remedy available to them is to file an appeal before the first appellate authority. In view thereof we do not find any infirmity with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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