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TMI Blog2022 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... the original assessment order under section 143(3) of the Act dated 26.03.2013 with a delay of 2002 days by raising the issues already adjudicated in the appeal filed against the order under section 147 of the Act, we are of the opinion that the ld. CIT(A) has correctly dismissed the appeal on both the counts of delay and non-maintainability of the appeal filed by the assessee. We find no reason to interfere with the order passed by the ld. CIT(A). Appeal filed by the assessee is dismissed. - I.T.A. No. 374/Chny/2020 - - - Dated:- 5-5-2022 - Shri V. Durga Rao , Judicial Member And Shri G. Manjunatha , Accountant Member For the Appellant : T. Vasudevan , Advocate For the Respondents : Helen Ruby Jesindha , JCIT ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of the assessee at Rs.. 44,10,950/-. In the appellate order, the ld. CIT(A) has noted that the assessment was reopened under section 147 of the Act and the reassessment was completed on 19.12.2017 determining total income at Rs.. 51,89,118/-. The said reassessment completed under section 147 of the Act dated 19.12.2017 was challenged before the ld. CIT(A), who on due consideration has dismissed the appeal. On further appeal, vide order in I.T.A. No. 2680 2681/Chny/2018 dated 14.08.2019, the Tribunal has allowed the appeal. Thereafter, the assessee has also moved a miscellaneous petition before the ITAT with a prayer to consider the relief claimed under section 54, which hitherto not adjudicated in the order passed on 14.08.2019. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against which, the appeal filed before the ITAT has also been concluded vide Tribunal's order in I.T.A. No. 2680 2681/Chny/2018. Since the assessee has again filed another appeal against the original assessment order under section 143(3) of the Act dated 26.03.2013 with a delay of 2002 days by raising the issues already adjudicated in the appeal filed against the order under section 147 of the Act, we are of the opinion that the ld. CIT(A) has correctly dismissed the appeal on both the counts of delay and non-maintainability of the appeal filed by the assessee. We find no reason to interfere with the order passed by the ld. CIT(A). 7. In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 05th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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