LOK BIKASH, HARIDASPUR V. ITO EXEMPTION, CUTTACK

ITA 348/CTK/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2808 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-04-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 24-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.K.JENA
• Section: 143(1)

Judgement Text

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.348/C TK/2023 (ननधाारण वषा / Asses s m ent Year :2016-2 017) Lok Bikash, Haridaspur, Jajpur, Odisha Vs ITO, Exemption, Cuttack PAN No. :AAATL 4892 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Jena, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 25/04/2024 घोषणा की तारीख/Date of Pronouncement : 25/04/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.11.2021, passed in DIN & Order No.ITBA/NFAC/S/250/2021- 22/1036757443(1) for the assessment year 2016-2017. 2. The appeal of the assessee is time barred by 684 days. In this regard, ld. AR has filed a condonation petition along with affidavit stating therein that due to medical ailments of the assessee during the Covid 19 pandemic period, the appeal could not be filed within the stipulated time. The reason given by the assessee in its affidavit for delay is not proved to be false. In view of the above, the delay of 684 days in filing the present appeal is condoned and the appeal is disposed off on merits. 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) of the Act, before making any ITA No.348/CTK/2023 2 adjustment, a show cause notice has to be issued to the assessee. It was the submission that no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed. 4. At the time of hearing, Ld.Sr. DR was asked to show the show cause notice issued as per the proviso to Section 143(1) of the Act before issuance of the intimation u/s.143(1) of the Act. The Sr. DR was unable to show the copy of the show cause notice as required under the first proviso to Section 143(1) of the Act before making any adjustments in the intimation u/s.143(1) of the Act. 5. I have considered the rival submission. A perusal of intimation u/s.143(1) of the Act also does not show of any show cause notice being issued to the assessee. The very same issue has already been decided by the coordinate bench of the Tribunal in the case of Sikshya Bharat Trust, passed in ITA No.240/CTK/2023, dated 21.09.2023, wherein it has been held as under :- 6. I 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 letter received from CPC, Bengaluru also clearly admits that no show cause notice has been issued to the assessee. This being so, as no show cause notice under the provisions of section 143(1) has been issued before making adjustment, the intimation issued u/s.143(1) stands quashed. 6. Respectfully following the above observations of the coordinate bench of the Tribunal, as in the present case no show cause notice has been issued to the assessee before making adjustment in the intimation u/s.143(1) of the Act for the assessment year under consideration, the ITA No.348/CTK/2023 3 intimation issued u/s.143(1) of the Act in present the appeal under consideration stand quashed. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 25/04/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 25/04/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Lok Bikash, Haridaspur, Jajpur, Odisha 2. प्रत्यथी / The Respondent- ITO, Ward-1, Baripada 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//