SANJAY MEMORIAL INSTITUTE OF TECHNOLOGY,BERHAMPUR vs. DCIT (EXEMPTION), BHUBANESWAR

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ITA 290/CTK/2023Status: DisposedITAT Cuttack28 November 2023AY 2017-182 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 a mandatory show cause notice, violating the proviso to Section 143(1). Therefore, the intimation was treated as void ab initio and quashed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2017-2018. The assessee did not appear before the tribunal, but the revenue's representative supported the lower authorities' order.

What were the issues?

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

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 GIRISH AGRAWAL

Hearing: 28/11/2023Pronounced: 28/11/2023

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 27.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054662107(1), for the assessment year 2017-2018.

2.

None appeared on behalf of the assessee even the case of the assessee was called for the second round of hearing. Therefore, the Bench proceeded to dispose off the appeal after considering the submissions of the ld. CIT-DR and the facts available on record.

3.

Ld. CIT-DR vehemently supported the order of the ld. AO and ld. CIT(A).

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