BHAIRABI CLUB AOP,KURUMPADA,HADAPADA,KHORDHA vs. INCOME TAX OFFICER, EXEMPTION WARD

Shri J.M.Pattnaik, J.M.Pattnaik, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue.

The appeal is barred by limitation by 253 days. The assessee has The appeal is barred by limitation by 253 days. The assessee has The appeal is barred by limitation by 253 days. The assessee has filed condonation filed condonation petition supported by affidavit, stating the reasons that petition supported by affidavit, stating the reasons that P a g e 1 | 6 due to wrong advice of the Chartered Accountant, who was dealing with the matter, instead of second appeal, first appeal was filed on 12.7.2023 against the order passed under section 154 of the Act. That it was in this backdrop that the appeal was delayed by 253 days, which was not intentional. This fact has not been found to be false. Consequently, we condone the delay of 253 days and admit the appeal for adjudication.

It was submitted by ld AR that for the assessment year 2016-17, the assessee had filed its return of income on 7.10.2016. The intimation u/s.143(1) of the Act has been issued on 17.3.2018. It was the submission that as no show cause notice as required u/s.143(1) has been issued to the assessee, therefore, the said intimation is liable to be quashed.

In reply, ld Sr DR has placed before us the submission of the Assessing officer, wherein, it is mentioned that the said provision of show cause notice applies w.e.f. 1.4.2017 and, therefore, the said provision did not have any application to assessment year 2016-17. The reply filed by the Assessing Officer is as follows:

We have considered the rival submissions. Admittedly, the intimation has been issued on 17.3.2018 much after 1.4.2017. The law in regard to procedure is the law that is applicable as on the date of issuance of the order. In the present case, as the intimation has been issued on 17.3.2018, much after 1.4.2017, when the provision of section 143(1) providing for opportunity to the assessee before any adjustment have come into effect and as it is admitted that no show cause notice has been issued. To this effect, the assessee has filed an affidavit categorically admitting that no P a g e 3 | 6 show cause notice has been issued to the assessee, as under:

As no show cause notice has been issued to the assessee, the intimation issued u/s.143(1) stands quashed.

In the result, appeal of the assessee stands allowed.