Assessee received intimation u/s 143(1) dated 01.10.2019 disallowing certain amount on account of late deposit of EPF / ESI but deposited before due date of filing of return for A.Y. 2018-19. Assessee filed Appeal with CIT (Appeal) in November 2019 within time. Assessee received notice dated 20.01.2021 from CIT (Appeal) vide online. As the Corona was going on, assessee could not file any reply. He received order u/s 250 mentioning that the correct course of action for the appellant was to file before the CPC, an application for rectification u/s 154 of the Act. As the assessee has not filed any rectification application and has directly file appeal u/s 246A of the Act, the appeal is therefore reject.

Thereafter, assessee received notice from CIT (Appeal) NFAC dated 06.08.2021 fixing the date of hearing as 22.08.2021. Assessee filed complete reply in response to said notice on 22.08.2021. Thereafter, did not receive any notice / order from CIT (Appeal). Now the assessee wants your guidance:
1. Whether the assessee should file appeal with ITAT as the same has been rejected, or should wait for the order filed in response to notice dated 06.08.2021 or should approach the CPC / Assessing Officer and file application for rectification u/s 154 of the Act. Please guide.

Thanking You