| Question And Answer | |
|---|---|
| Subject: | Appeal against Orders U/s 154 for returns Originally processed U/s 143(1) of the Income Tax Act, 1961 |
| Category: | Income-Tax |
| Querist: | VINAY GOENKA |
| Answered by: | Advocate Neelam Jadhav |
| Tags: | appeal, Intimation |
| Date: | April 1, 2023 |
Sir,
The return was Originally Processed U/s 143(1). Time limit for revision has elapsed. There were some dis-allowances in the Intimation Order, against which the assessee filed online rectification U/s 154. The Rectification Order u/s 154 was passed after more than 60 days of the date of the Intimation Order U/s 143(1). In the rectification order also no relief was granted.
Aggrieved the assessee wants to file appeal before the CIT(A). My Question is:-
- Against which Order will the appeal arise whether against Order U/s 143(1) or Order U/s 154 ?
- If U/s 143(1) then the time limit of filing of appeal of 30 days has already expired, then what to do ?
On the facts and circumstances of the case, the Appellant can file an appeal against the intimation passed u/s.143(1) with the application for condonation of delay as the assessee was pursuing rectification proceedings or alternatively the assessee can file a revision application before the Commissioner.