SANJAY MEMORIAL INSTITUTE OF TECHNOLOGY,BERHAMPUR vs. DCIT (EXEMPTION), BHUBANESWAR
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
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.
Ld. CIT-DR vehemently supported the order of the ld. AO and ld. CIT(A).
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At this point, it was questioned as to whether the show cause notice before issuance of intimation u/s.143(1) of the Act had been issued to the assessee, to which the reply of the ld. CIT-DR was negative.
We have considered the rival submissions. Admittedly, the assessee has not represented its appeal before the ld. CIT(A). However, as it is noticed that the intimation u/s.143(1) of the Act was issued without issuing show cause notice to the assessee, restoring the issues in this appeal to the file of the ld. CIT(A) would amount to delaying the process of justice when, prima facie, there has been a violation of proviso to Section 143(1) of the Act. This being so, the show cause notice under the proviso to Section 143(1) having not been issued, the intimation u/s.143(1) of the Act is treated as void ab initio and the same stands quashed.
In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 28/11/2023. (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-
Sanjay Memorial Institute of Technology, SMIT Building, Main Road Hillpatna, Berhampur-760005 प्रत्यथी / The Respondent-
DCIT (Exemption), Bhubaneswar आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आदेशानुसार/ BY ORDER, 4. आयकर आयुक्त / CIT ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR,
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