Re: Assessment Order Served late to the assessee

Assessment order under s. 144 was passed against assessee on 16.12.2019 by the A.O. Implying due date to file appeal to CIT(A) by 16.01.2020. However the said assessment order was served to assessee as late as 04.02.2020. Due to this reason, assessee couldn’t file appeal on time. Therefore, Form 1 under Vivad se Vishwas was rejected by the CIT. What to do?

The assessee  can make an application to Designated Authority  to rectify  the order . Please refer Circular No 9 dt 22-4 -2020 ,  Q. No. 46 and Answer , wherein the  Board has clarified that  Designated Authority shall be able to amend his order under section 5 to rectify any apparent errors . The assesee can also consider for filing of Writ before the High Court .

 

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