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TMI Blog2023 (4) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Ground 1.1 The Ld. CIT(A) has erred on facts and in law in dismissing the appeal filed against the order dated 16 April 2021 u/s 143(3) on the alleged ground that the said order has merged with the order dated 09 June 2022, u/s 154 and while doing so has failed to appreciate that on doctrine of merger, the order merges only to the extent it has been dealt with in the order u/s 154. Ground 2: Non-adjudication of Ground on incorrect levy of Interest u/s 234C of the Act 2.1 The Ld. CIT(A) erred in not adjudicating Ground 5 of the appeal filed by the Appellant relating to incorrect levy of interest u/s 234C of Rs. 60,815 which issue has not been dealt with in the order u/s 154. 2.2 The Ld. CIT(A) failed to appreciate the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before, or at the time of, hearing of the appeal." 3. At the very outset, we noticed that the CIT(A) has dismissed the appeal in limine by stating that the assessment order passed u/s 143(3) of the I.T.Act dated 16.04.2021 has been rectified u/s 154 of the I.T.Act vide order dated 09.06.2022. Therefore, the CIT(A) held that the said assessment order has lost its individual identity and the cause of action for instituting the instant appeal (the appeal arising from the assessment order passed u/s 143(3) of the I.T.Act dated 16.04.2022) no longer subsist with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the interest is to be levied on the income disclosed in the return and not on the assessed income. In this context, the learned AR relied on the order of the Delhi Bench of the Tribunal in the case of Sumitomo Corporation v. DCIT (Intl.Taxation) reported in 2021 (6) TMI 331 - ITAT Delhi. As regards the claim of TDS credit, the learned AR submitted that there would have been updation of form 26AS and the total TDS credit ought to have been allowed. 5. The learned Departmental Representative, on the other hand, supported the order of the CIT(A). 6. We have heard rival submissions and perused the material on record. We have perused the rectification order dated 09.06.2022 referred at para 6 of the impugned order of the CIT(A). On pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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