PURI URBAN AND RURAL DEVELOPMENT COOPERATIVE SOCIETY LTD,PURI vs. ITO WARD, PURI

Shri Nihar Ranjan Biswal, Nihar Ranjan Biswal, ld AR appeared for the assessee and Shri the assessee and Shri Charan Dass, Ld Sr. DR appeared for the revenue.

The appeal is time barred by 321 days. The assessee has filed The appeal is time barred by 321 days. The assessee has filed The appeal is time barred by 321 days. The assessee has filed condonation petition alongwith condonation petition alongwith affidavit, stating that the order of the ld affidavit, stating that the order of the ld CIT(A) has not been received by the assessee. However, when the CIT(A) has not been received by the assessee. However, when the CIT(A) has not been received by the assessee. However, when the assessee follow up with the Jurisdictional Assessing Officer regarding assessee follow up with the Jurisdictional Assessing Officer regarding assessee follow up with the Jurisdictional Assessing Officer regarding

P a g e 1 | 3 demand of tax on 8.3.2024, it was intimated that the first appellate order has been passed on 26.2.2023. Thereafter, the assessee consulted the tax consultant and filed appeal before the ITAT. Therefore, there was delay of 321 days in filing the appeal, which may kindly be condoned. After considering the rival submissions, we are satisfied that there was sufficient cause in filing the appeal delay by 320 days. Consequently, we condone the delay and admit the appeal for adjudication.

It was submitted by ld AR that this is an appeal against the order u/s.143(1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1), before making any adjustment, a show cause notice has to be issued to the assessee. It was the submission that no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed. In support of this, an affidavit is filed by the ld AR of the assessee stating that no intimation of the proposed adjustment u/s.143(1)(a) (ii) for the assessment year 2019-20 is received by the assessee. It was in this backdrop, ld Sr DR was directed to verify the record and intimate the Bench as to whether show cause notice has been issued to the assessee or not. Ld Sr DR has not produced anything to confirm that any show cause notice is issued to the assessee.

We 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 P a g e 2 | 3 u/s.143(1) of the Act. This being so, as no show cause notice under the provisions of section 143(1) 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.