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TMI Blog2024 (6) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT(A) without considering the claim of the assessee, has upheld the order u/s. 154 - When questioned what happened to the intimation issued u/s. 143(1), it was the submission that the assessee had filed rectification application u/s. 154 of the Act and the same came to be rejected and on further appeal the ld. CIT(A) without considering the claim of the assessee, has upheld the order u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23-24/1055263761(1) for the assessment year 2014-2015. 2. As per the office note, there is a delay of 178 days in filing the present appeal. In this regard, the assessee has filed an application along with affidavit stating therein sufficient reasons for condonation of delay, which ld. Sr. DR did not object to it. Looking to the facts and circumstances of the case and the reasons stated by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the same. When he was questioned as to why no appeal filed against the intimation u/s. 143(1) of the Act, it was submitted by the ld. AR that he may be permitted to withdraw this appeal filed against the order of the ld. CIT(A) arising out of the order passed u/s. 154 of the Act and liberty may be granted to file appeal against the intimation issued u/s. 143(1) of the Act. 4. In reply, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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