GEETIRANJAN MOHANTY, At-Kalyani Nagar, Cuttack V. Income tax officer ward-1(1) Cuttack, Cuttack

ITA 160/CTK/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2197 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-09-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 02-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: K.K.BAL
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Geeti Ranjan Mohanty, At Kalyani Nagar, Madhupatana, Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the ord Addl/JCIT(A)-2, Bengaluru 20/10140320 2. Shri K.K.Bal, Sr. DR appeared for the revenue. 3. It was submitted by ld AR that this is an appeal against the order u/s.143(1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1), before making any adjustment, a show IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.160/CTK/2024 Assessment Year : 2020-2021 Geeti Ranjan Mohanty, At- Kalyani Nagar, Madhupatana, Cuttack Vs. Income Tax Officer, Ward 1(1), Cuttack No.ABCPM 1532 G (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Adv Revenue by : Shri S.C.Mohanty, Date of Hearing : 5/9/ Date of Pronouncement : 5/9 O R D E R This is an appeal filed by the assessee against the ord 2, Bengaluru dated 4.3.2024 in Appeal No. for the assessment year 2020-2021. K.K.Bal, ld AR appeared for the assessee and Shri DR appeared for the revenue. It was submitted by ld AR that this is an appeal against the order 1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1), before making any adjustment, a show Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 2021 Income Tax Officer, Ward- 1(1), Cuttack Respondent) K.K.Bal, Adv S.C.Mohanty, Sr DR /2024 /9/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No.NFAC/2019- the assessee and Shri S.C.Mohanty, It was submitted by ld AR that this is an appeal against the order 1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1), before making any adjustment, a show ITA No.160/CTK/2024 Assessment Year : 2020-2021 Page2 | 3 cause notice has to be issued to the assessee. It was the submission that as no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed. Ld AR further produced a screenshot of email to the assessee by the revenue regarding the intimation u/s.143(1)(a) of the Act proposing adjustments to the total income for the A.Y. 2020-2021 without attachment for PAN ABCMP1532G as follows: “ ITA No.160/CTK/2024 Assessment Year : 2020-2021 Page3 | 3 4. In reply, ld Sr DR supported the order of the AO and ld CIT(A) 5. We have considered the rival submissions. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. The show cause notice issued by the CPC has categorically mentioned the assessment year 2020-21, which is also evident that the email is conspicuous. This being so, as no show cause notice under the provisions of section 143(1) has been issued for the assessment year 2020-21 before making adjustment, the intimation issued u/s.143(1) stands quashed. 6. In the result, appeal filed by the assessee stand allowed. Order dictated and pronounced in the open court on 5/9/2024. SD/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 5/9/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Geeti Ranjan Mohanty, At- Kalyani Nagar, Madhupatana, Cuttack 2. The Respondent: Income Tax Officer, Ward- 1(1), Cuttack 3. The Addl/JCIT(A)-2, Bengaluru 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//