TMI Blog2024 (8) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short 'AY') 2019-20 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the 'Act') by ld. Commissioner of Income-tax (Appeals)-1, Jaipur [in short ld. 'CIT(A)'] dated 21.02.2024 arising out of the assessment order framed u/s 143(1) of the Act dated 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and dissatisfied with impugned order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenged the impugned order thereby submitting that the assessee had filed an application u/s 154 of the Act for rectification and assessee was in the impression that since he has already filed rectification u/s 154 of the Act and unless it has been decided he is not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to the pending of the application u/s 154 of the Act and according to him, due to the bona fide mistake, the appeal could not be filed within time. Ld. D/R has been asked to submit before this Tribunal regarding the stage of the application u/s 154 of the Act. Ld. D/R has filed report and as per the report submitted by the ld. D/R, the rectification petition for AY 2019-20 has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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