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TMI Blog2022 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of hearing to the assessee. As a result, the sole ground raised in assessee s appeal is allowed for statistical purpose. - ITA No.2276/Mum./2021 - - - Dated:- 5-7-2022 - Shri S. Rifaur Rahman, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member For the Assessee : Ms. Renu Kapoor For the Revenue : Shri Mehul Jain, Sr. AR ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 23/11/2021, passed under section 250 of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [ learned CIT(A) ], for the assessment year 2013 14. 2. The only grievance of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the appeal on the ground that the same is not in accordance with the provisions of the Act and thus is not maintainable, by observing as under: 5. In the grounds of appeal, the appellant has disputed the action of the AO in rejecting the rectification application of the assessee, requesting for deletion of the additional disallowance u/s 14A made in the assessment order, vide rectification order dated 24.02.2020. However, on perusal of the copy of the rectification order sated to have been passed by the A.O. on 24.02.2020 furnished by the assessee along with Form 35 (against which the present appeal has been preferred), it is noticed that the same does not represent an order issued u/s 154 of the Act, as claimed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re does not constitute an provisions of the Act and consequently does not represent an appealable order under the prisons of section 246A of the Act. Hence, it is considered that the present appeal is not in accordance with the provisions of the Act and the same is therefore held to be not maintainable. 6. During the course of hearing, the learned Authorised Representative ( learned A.R. ) submitted that the Assessing Officer wrongly included ineligible assets / investments in the investments, which yield tax exempt income, while computing the disallowance under section 14A r/w rule 8D vide assessment order. Accordingly, the assessee filed rectification application requesting for re computation and deletion of additional disallowance m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aheja Krishna Enterprise 74,53,007 74,53,007 Property from Fedders 13,00,000 13,00,000 Bramha Builder 63,85,979 63,85,979 The Bombay Dyeing Property 1,44,83,923 25,00,000 TOTAL 3,11,57,611 1,91,73,688 9. As is evidence from the record, the Assessing Officer rejected the rectification application filed by the assessee by treating the issue to be an appealable issue. 10. The learned CIT(A), vide impugned order, treated such a direction passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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