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TMI Blog2024 (8) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... of either the revised return or the original return filed by the assessee. In the interest of justice, we are of the opinion that assessee is to file rectification application before the Ld.AO which the AO shall consider without considering any limitation issue that may be applicable. There is bonafides on the part of the assessee as the assessee was erroneously misled to deposit taxes which is not in consonance with the income for the year under consideration. It is a trite law that no tax can be collected without the authority of law. Based on this principle, we direct the Ld.AO to consider the rectification petition filed by the assessee. AO shall verify the returns filed by the assessee and shall compute the income in the hands of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come and as per the direction of the ITO and a revised return of income tax for the AY 2016-17 was filed on 03.01.2018 declaring income of Rs. 3,29,560/- on which the assessee paid tax of Rs. 10,820/- under acknowledgement number 354891220030118. 3.2 However, the auditor erroneously deposited Rs. 3,89,850/- on 28.03.2018 and Rs. 4,13,550/- on 02.07.2018 for the reasons best known to him. Later, the assessee came to know that the demand was payable by some other client of the auditor and auditor erroneously deposited in the PAN for the assessee. The auditor informed the assessee that the said amount will be refunded after assessment. The assessee thereafter did not receive order under section 143(1) of the Income Tax Act, 1961 and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id e-mail was shown to the representative who advised the assessee to file appeal against the order. The assessee waited for receipt of the speaking order and no such order was served on the assessee. On the advise of the representative, the assessee visited the income tax office at Mandya and ITO informed the assessee that no order will be issued. Aggrieved by the rejection of application for rectification of mistake, the assessee preferred appeal before the Ld.CIT(A) based on the letter dated 02/05/2023. 4. The Ld.CIT(A) /NFAC vide DIN and Order-In-Appeal No. ITBA/APL/S/250/2023-24/1060224755(1) rejected the appeal based on a) The appeal is time barred b) The letter issued by the ITO is not an order . c) The CPC not processed the revised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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