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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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 08.02.2023, passed in ITBA/NFAC/S/250/2022-23/1049550046(1), for the assessment year 2015-2016.
None appeared on behalf of the assessee, however, ld. AR of the assessee has filed written submission, which is on record. Shri Charan Dass, Sr. DR appeared on behalf of the revenue. Thus, we proceeded to dispose off the appeal of the assessee after considering the arguments of the ld. Sr. DR and the written submission filed by the ld. AR of the assessee.
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 stands quashed.
In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 01/12/2023.