A-ONE LEATHERS,CHENNAI V. ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 4(1), CHENNAI, CHENNAI

ITA 2973/CHNY/2024

AI Insights

The case involves A-One Leathers, the appellant, contesting an addition of Rs.2,92,239 made by the Assistant Commissioner of Income Tax in the assessment year 2015-16. The addition was initially challenged in an appeal against the order under section 147 read with section 144B of the Income Tax Act, dated 19.03.2022. However, the current appeal pertains to a rectification order under section 154, dated 22.11.2022, which corrected an error in the computation of assessed income. The CIT(A) dismissed the appellant's grounds, stating that the issues raised did not emanate from the rectification order, and thus, were not maintainable in this appeal. The Tribunal upheld the CIT(A)'s decision, agreeing that the rectification was beneficial to the appellant and did not cause any injury, making the appeal non-maintainable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473121 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: RAJESH
• Keywords: Rectification of order
• Section: 147; 250; 154

Judgement Text

" Page - 1 - of 3 आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2973/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 A-One Leathers, No.15/8, Vepery High Road, Periamet, Chennai-600003. [PAN: AAAFA4576H] Asst. Commissioner of Income Tax, Non.Corporate Circle-4(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Rajesh, Advocate. प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुिवाई की तारीख/Date of Hearing : 22.01.2025 घोर्णा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069074427(1) dated 25.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2015-16. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 25.09.2024 passed by NFAC, Delhi. ITA No.2973/Chny/2024 Page - 2 - of 3 2.0 The only issue raised by the assessee in its ground of appeal is regarding an addition of Rs.2,92,239/- made by the Ld. AO. The Ld. Counsel for the assessee thus requested for setting aside the order of Ld.CIT(A) dated 25.09.2024. The Ld. DR informed that there is no mistake in the order of the Ld.CIT(A). The Ld. DR invited our attention to para 5 on page 4 of the order of the Ld.CIT(A). For the purposes of clarity the same is reproduced as under:- “The present appeal is against the order u/s 154 dated 22.11.2022 in which the AO had suo moto rectified the mistake in taking amount of assessed income in the computation sheet. The Assessed income as per order u/s 147 r.w.s. 144B dated 19.03.2022 was Rs.18,09,244/-, however, in the computation, amount of assessed income was erroneously taken at Rs.89,09,071/-. This mistake apparent from record was rectified by the AO suo moto vide order u/s 154 dated 22.11.2022. The present appeal is against the said rectification order. In grounds No.1,2,3,4 & 5 the appellant has challenged addition of Rs.2,92,239/- on the ground that additions being receipts already reflected in the return and hence wrongly added. However, this ground of appeal does not emanate from the order u/s 154 dated 22.11.2022 which is the subject matter of the appeal. There is nothing wrong in order u/s 154 dated 22.11.2022. The order is as per law. The appellant cannot contest additions made in order u/s 147 r.w.s. 144B dated 19.03.2022 in the appeal filed against order u/s 154 dated 22.11.2022. Hence, these grounds are dismissed”. 3.0 The Ld. DR argued that accordingly the appeal of the assessee is non-maintainable. The Ld. Counsel for the assessee could not controvert the arguments put forth by the Ld. DR. A Ld. CIT(A) can only adjudicate upon matters which have originated from an order and causes any injury to the appellant. In the present case no injury is caused to the Appellant by the order u/s 154 of the act, rather he has been benefitted. The issue of order being suo motto or at the behest of appellant is inconsequential. Accordingly, we do not find any fault in the order ITA No.2973/Chny/2024 Page - 3 - of 3 of the Ld. CIT(A) and the same is therefore confirmed and all the grounds raised by the assessee are dismissed. 4.0 In the result, the appeal of assessee is dismissed. Order pronounced on 7th , February-2025 at Chennai. Sd/- (यस यस नवश्विेत्र रनव) (SS VISWANETHRA RAVI) न्यानयक सदस्य / Judicial Member Sd/- (श्री अनमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 7th , February-2025 . KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT – Chennai. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "