JEWELS INTERNATIONAL,BHUBANESWAR vs. ITO EXEMPTION WARD, BHUBANESWAR

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.81/CTK/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Jewels International, Vs DCIT, Bhubaneswar A/3, RRL Campus, Nayapalli, Bhubaneswar-751013 PAN No. :AAATJ 2593 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : None (Written Submission filed) राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/12/2023 घोषणा की तारीख/Date of Pronouncement : 01/12/2023 आदेश / 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.

2 ITA No. 81/CTK/2023 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.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 01/12/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Jewels International, A/3, RRL Campus, Nayapalli, Bhubaneswar-751013 प्रत्यथी / The Respondent- 2. DCIT, Bhubaneswar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack