Income tax assessment droped by assessing officer

This query is : Resolved

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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