What did the Tribunal hold?

The tribunal held that the intimation under Section 143(1) was issued without the mandatory show cause notice as required by the proviso to Section 143(1). Therefore, the intimation was quashed.

The assessee filed an appeal against an intimation issued under Section 143(1) of the Income Tax Act by the CPC. The Revenue was unable to produce a copy of any show cause notice that might have been issued.

What were the issues?

Whether an intimation under Section 143(1) is valid if issued without a show cause notice as required by the proviso to the section.

Jewels International, Bhubaneswar vs DCIT | ITAT Cuttack 2023

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 01/12/2023Pronounced: 01/12/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.12.2022, passed in ITBA/NFAC/S/250/2022-23/1047942924(1), for the assessment year 2016-2017.

At the time of hearing, it is noticed that the appeal of the assessee is against the intimation issued u/s.143(1) of the Act by the CPC. The ld.DR was requested to show the copy of the show cause notice, if any issued in line with the proviso to Section 143(1) of the Act, to which the ld. DR was unable to produce any document. As the intimation u/s.143(1) of the Act has been issued without the necessary show cause notice as required under the proviso to Section 143(1) of the Act, the intimation

issued u/s.143(1) of the Act in the assessment year under consideration stand quashed. 3. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 01/12/2023.

JEWELS INTERNATIONAL,BHUBANESWAR vs. DCIT, BHUBANESWAR

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