Income tax assessment droped by assessing officer

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An assessee had an income tax demand raised for AY 2013-14 but failed to appeal due to a lack of knowledge. Although the Assessing Officer later dropped new proceedings for the same year, the original demand may still stand. It is possible to file an appeal against the initial assessment order, even if delayed, by submitting a condonation petition to the CIT (Appeals).

ajeet

ajeet (Querist)
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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?????

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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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.

CA. Brijesh Baranwal

CA. Brijesh Baranwal (Expert)
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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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