04 June 2025
this is a strange case of i having applied for rectification of cit(a) order to cit(a) as cit(A) has mixed up figures with some other case with him in his original cit(a) order.
my q--> can we appeal to tribunal when rectification applied at cit(a) is still pending by cit(A) ?
my view--> yes, as rectification is pending by cit(a) since 1+ year and demand is being pressed.
04 June 2025
generally the question is other way around ie can rectification be done for an order where appeal is pending with higher authority. Since the courts have consistently ruled that such rectification is allowed, it is plausible to conclude that both can be done in parallel.
Though, your main issue here would be that the time to file appeal with ITAT has passed. So you need to work on the condonation part.