JEWELS INTERNATIONAL,BHUBANESWAR vs. ITO EXEMPTION WARD, BHUBANESWAR

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ITA 81/CTK/2023Status: DisposedITAT Cuttack01 December 2023AY 2015-162 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against an intimation issued under Section 143(1) of the Income Tax Act. The appeal was heard through virtual hearing, with the assessee filing written submissions and the revenue represented by a Senior DR.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

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 08.02.2023, passed in ITBA/NFAC/S/250/2022-23/1049550046(1), for the assessment year 2015-2016.

2.

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.

3.

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.

4.

In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 01/12/2023.

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