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TMI Blog2025 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee against the appellate order dated 06.11.2023 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short 'CIT(A)') arising out of the rectification order passed under Section 154 of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') relating to Assessment Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted stating the rectification application is filed beyond four years period as prescribed u/s. 154(7) of the Act. 3. Aggrieved against the same, the assessee filed an appeal before the Ld. CIT(A) who has confirmed the addition on the ground that the assessee failed to produce the copy of original rectification application, however, only submitted the screenshot which doesn't reveal the name or P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledgement Number 381232610041014 DIN (Document Identification Number)/CPC Order No. sought to be Rectified 3.1 However, no action has been taken by the AO as against the first rectification application filed by the assessee. When the second rectification application filed on 14.12.2022 the same also rejected on the ground of barred by limitation. Therefore, in the interest of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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