ARINDAM CHATTERJEE,KOLKATA V. ITO, WARD 29(1), KOLKATA

ITA 109/KOL/2025

AI Insights

The case involves appeals filed by Arindam Chatterjee against the orders of the ld. Addl./JCIT(A)-1, Mumbai, which were dismissed on grounds of delay. The primary issue was the non-granting of self-assessment tax credit by the CPC. The Tribunal noted that the intimation issued under Section 143(1) lacked the necessary show cause notice detailing the proposed adjustments, rendering it void. The Tribunal also considered the plausible reasons provided by the assessee for the delay in filing the appeals, which were attributed to civil litigation, and decided to condone the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714513 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRINMOY BASAK
• Section: 2

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.105-109/KOL/2025 (नििाारण वर्ा / AYrs. :2017-2018 & 2019-2020 to 2022-2023) Arindam Chatterjee, 20/3B, Gobinda Ghoshal Lane Bhabanipur, Kolkata-700025 Vs ITO Ward-29(1), Kolkata PAN No. : AIOPC 7059 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 04/08/2025 घोषणा की तारीख/Date of Pronouncement : 04/08/2025 आदेश / O R D E R These are the appeals filed by the assessee against the separate orders of the ld. Addl./JCIT(A)-1, Mumbai, dated 14.11.2024 & 18.11.2024 for the Assessment Years 2017-2018, 2019-2020, 2020-2021, 2021-2022 & 2022-2023, respectively. 2. None appeared on behalf of the assessee and Shri Mrinmoy Basak, ld. Sr.DR appeared on behalf of the revenue. 3. These appeals have been posted on multiple occasions, but no one is appearing on behalf of the assessee. Consequently, the appeals of the assessee are being disposed ex-parte qua the assessee. 4. A perusal of the order of the ld.Addl/JCIT(A) in all the appeals shows that the appeals have been dismissed by the appellate authority on the ground of delay. A perusal of the facts and circumstances of the case show that the only issue in the appeals is against the action of the ld. CPC in not granting the self-assessment tax credit. A perusal of the intimation issued Printed from counselvise.com ITA Nos.105-109/KOL/2025 2 u/s.143(1) of the Act for all the assessment years under consideration show that the intimations have been issued without providing show cause notice as required under the provisions to Section 143(1) of the Act specifying the adjustments proposed. The ld. Sr. DR submitted that he had no objection if the issues are restored to the file of the ld. Assessing Officer for verification of self-assessment tax. 5. I have considered the submissions of the ld. Sr. Dr and perused the orders of the authorities below. In respect of the delay in filing the appeal before the ld. Addl/JCIT(A), the assessee has given the reasons about the civil litigation. The reasons provided are plausible reasons. Non-condoning the delay would cause substantial injustice to the assessee. Condoning the delay would cause no damage to the revenue. This being so, in the interest of justice, the delay in filing the appeals before the Addl/JCIT(A) stands condoned. 6. Coming to the merits, as it is noticed that before issuance of intimation, the CPC has not issued any show cause notice as required under the provisions of Section 143(1) of the Act, therefore, the intimation issued u/s.143(1) of the Act became void. Even otherwise not giving credit of the self-assessment tax is not an adjustment that is permissible in an intimation u/s.143(1) of the Act. This being so, as the intimation issued u/s.143(1) of the Act is found to be unsustainable in view of the provisions of Section 143(1) of the Act, therefore, the intimations issued u/s.143(1) of the Act in all the appeals under consideration stand quashed. Printed from counselvise.com ITA Nos.105-109/KOL/2025 3 7. In the result, all the appeals of the assessee are allowed. Order dictated and pronounced in the open court on 04/08/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 04/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "