Rectification U/s 154 by cpc vs CIT(A) ORDER

 CHITRA UTTAM KHARE VS. ITO, WARD-12(1), PUNE (ITAT PUNE-2025

The Income processed u/s 143(1) against the returned Income. It was found that CPC vide original intimation order made certain addition and subsequently on an application filed by the assessee u/s 154 rectified the earlier intimation and accepted the income returned by the assessee and also issued a rectified order on 12.04.2022. the appeal was listed for hearing but the assessee could not appear before CIT(A) and result of which the appeal was dismissed for want of prosecution resulting in confirmation of original intimation passed by CPC since CIT(A) was ignorant of the fact that CPC has already passed a rectification order accepting the income returned by the assessee. Force is found in the arguments Thus, effective ground of appeal raised by the assessee is allowed.