SIKSHYA BHARATI TRUST,BANKI vs. ITO (EXEMPTION), CUTTACK
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER ITA No.240/CTK/2023 Assessment Year : 2017-18 Sikshya Sikshya Bharat Bharati Trust, Vs. DCIT, CPC, Bangalore DCIT, CPC, Bangalore At:College At:College Road, Road, Banki Banki- 75408 Dist: Dist: Cuttack PAN/GIR No. PAN/GIR No.AAKTS 6470 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue by : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr DR Date of Hearing : 21/09 9/2023 Date of Pronouncement : 21/0 /09/2023 O R D E R This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A) ,NFAC, Delhi ,NFAC, Delhi dated 10.5.2023 in Appeal No.ITB ITBA/NFAC/S/250/2023- 24/1052730744 24/1052730744(1) for the assessment year 2017-18.
Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the ld Sr DR appeared for the revenue.
It was submitted by ld AR that thi It was submitted by ld AR that this is an appeal against the s is an appeal against the order u/s.143(1) of the Act issued by the CPC. u/s.143(1) of the Act issued by the CPC. It was the submission that as per was the submission that as per the provisions of section 143(1), before making any adjustment, a show the provisions of section 143(1), before making any adjustment, a show the provisions of section 143(1), before making any adjustment, a show cause notice has to be iss cause notice has to be issued to the assessee. It was the submission that ued to the assessee. It was the submission that
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no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed.
In reply, ld Sr DR placed before me a letter from the Centralised Processing Centre, Bengaluru dated 21.9.2023 mentioning as follows:
“Please refer to the trailing mail. I am directed by Director of Income tax, CPC, Bengaluru to communicate as under:- “Since all legal matters ae handled by Unit-4 at CPC, mails are being sent from this unit and not from cit.cpc.bangalore mail. In all the mails sent earlier, pdf of entire intimation u/s.143(1) as downloaded from the portal have been duly sent. Even in the present case i.e. Sikhya Bharati Trust, the pdf of intimation u/s.143(1) issued to the assessee from CPC for A.Y. 2017-18 is forwarded as annexure alongwith screen shot of mail id to which intimation u/s.143(1) is issued. If the complete page nos. are not appearing in intimation u/s.143(1), same cannot be inserted by CPC now. 2. In this case, deprecation of Rs.127,831/- was disallowed while processing the return u/s.143(1) but due to technical issue notice under proviso to section 143(1) i.e. prima facie adjustment notice was not triggered to the assessee. Thus, all other details called for vide trailing mail does not arise in this case.” 5. It was the submission that not in all cases, show cause notice in respect of intimation u/s.143(1) is required to be issued.
I have considered the rival submissions. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. The letter received from CPC, Bengaluru also clearly admits that no show cause notice has been issued to the assessee. This being so, as no show cause notice under the provisions of section 143(1)
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has been issued before making adjustment, the intimation issued u/s.143(1) stands quashed.
In the result, appeal filed by the assessee stand allowed.
Order dictated and pronounced in the open court on 21/09/2023.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 21/09/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The appellant : Sikshya Bharati Trust, At:College Road, Banki-75408 Dist: Cuttack 2. The Respondent: DCIT, CPC, Bangalore 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Cuttack
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