06 January 2020
Assessee was assessed u/s 143(3) for AY 2013-14 and demand raised by assessing officer but due to lack of knowledge assessee had not filed appeal to cit appeal. The Assessing officer has issued notice dated 31-3-2019 u/s- 148 and 142(1) for same assessment year but after that AO has droped the proceedings. now the assessee can file appeal?????
07 January 2020
If the demand still exists and there is a legitimate ground for appeal, try in appeal before the CIT (Appeals) along with a condonation petition for the delay in filing the appeal.
08 January 2020
As Chakrapani Sir has rightly said you can still file appeal against the order under section 143(3) with a request of condonation of delay. As far as section 148 and 142(1) are concerned, proceedings have been dropped without any order, so no question of appeal in these cases.
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