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TMI Blog2022 (7) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... on application u/s 154 instead of filing appeal u/s 246A - HELD THAT:- The provisions of section 246A of the Act gives right to the assessee to preferred an appeal to the learned CIT-A, if aggrieved, against the intimation issued by CPC Bangalore under the provisions of section 143(1) of the Act. Thus we hold that the learned CIT-A/NFAC erred in not adjudicating the appeal preferred by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 (here-in-after referred to as the Act ) relevant to the Assessment Year 2017-2018. 2. The only issue raised by the assessee is that the learned National Faceless Appeal Center Delhi erred in confirming the addition of Rs. 15,85,364/- made by the CPC on account of interest income while processing the return under section 143(1) of the Act. 3. The facts in brief are that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the order of the learned National Faceless Appeal Center (NFAC) the assessee is in appeal before us. 6. The learned AR before us contended that there is no denial under the provisions of the Act to file an appeal against the intimation generated under section 143(1) of the Act. According to the learned AR, the learned CIT-A/NFAC should have admitted the appeal filed by the assessee and deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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