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TMI Blog2023 (5) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the other arising out of the Assessment Order passed under section 143(3) of the Act. We have perused the grounds of appeal raised before the CIT(A) in both the appeals. We find the grounds raised before the CIT(A) as against the order u/s 154 and out of appeal against order under section 143(3) of the Act are different. CIT(A) has erred in dismissing the appeal in limine by holding that since the issue of additions are similar in both the appeals, this appeal is dismissed in limine . As given to understand the appeal as against the order under section 154 of the Act before the CIT(A) is still pending and has not been disposed off. Taking into consideration the grounds of appeal as against the present appeal (arising out of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 143(3) and another against the rectification petition u/s 154 pursuant to the said assessment order. The circumstances under which an appeal belatedly preferred before the Hon'ble ITAT in ITA No:250/BANG/2023 is explained in the petition of condonation of delay filed by the Assessee aforesaid seeking condonation thereunder. The then CIT(A)-1,Bangalore,has disposed appeals in a random fashion without due regard to the provisions of Section 250(2) and (6) and in view thereof the appeal preferred against the quantum additions made aforesaid had been rendered inchoate manner and without due regard to the facts on record and the issues in appeal. I approached the CIT(A)-1,Bangalore in person sometime during the month of Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22- 23/1047475985(1) for the appeal against the rectification order u/s 154 through the Faceless scheme of Appellate proceedings in ITA No: 02/CIT(A)-1/17-18. I immediately took steps to revive the rectification petition filed before the CIT(A)-1, Bangalore vide letter filed on 28th Dec 2022 within the time limits mandated u/s 154 but could not achieve fruition due to the changed dynamics of virtual appellate proceedings under the new dispensation of the Income tax Act. Subsequently, on the instruction of the CIT(A) to the Appellant, grievance was submitted online through e-filing portal for rectification of the order on 14th Mar 2023 as filed rectification request on 17th Mar 2023. Additionally, mail was sent to National faceless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose off this case on merits. 4. The grounds raised read as follows: 1. The learned CIT(A)-1 is not justified in dismissing the appeal in limine without looking into the merits of the grounds of appeal filed against the impugned assessment order for the aforesaid year. 2. The learned CIT(A)-1 is not justified in assuming that parallel appeal filed against rectified order u/s 154 for the same assessment year has been disposed off without ascertaining the correct facts on record. 3. The learned CIT(A)-1 is not justified in adverting to the parallel appeal in ITA No.2-CIT(A)-1/ 2017-18 and assuming that grounds and issues therein covers the subject matter of the present appeal. 4. The learned CIT(A)-1 erred in conclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar losses Rs.2,06,77,874against income determined in the assessment framed. 13. In any event, the order of the CIT(A) is pernicious, illegal, arbitrary and made without due regard to the facts and circumstances of your appellant's case and the law applicable there to. 14.Your appellant craves the indulgence of the hon'ble ITAT to furnish additional evidence/additional grounds of appeal to buttress the case of the appellant. 15. For these grounds, and for such other grounds that may be adduced at the time of hearing it is prayed that the order of the CIT(A) be set aside. 16.There is a delay of 738 days(excluding Covid-19 limitation) in filing the present appeal for which a separate condonation petition is filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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