CARLSBERG INDIA PRIVATE LIMITED,NEW DELHI vs. ASSESSMENT UNIT, DELHI

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ITA 983/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2021-226 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the intimation under section 143(1) merges with the assessment order under section 143(3). Since the CIT(A) dismissed the appeal without a proper hearing, the matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) on the grounds that it should have been filed against the intimation under section 143(1) and not the subsequent assessment order under section 143(3). The assessee argued that the 143(1) adjustments merged with the 143(3) assessment and that no opportunity of being heard was provided.

What were the issues?

Whether the appeal against a section 143(3) assessment order is maintainable when the CIT(A) dismissed it based on the intimation under section 143(1), and whether principles of natural justice were violated by not providing a hearing.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 144B,Section 246

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

Hearing: 24/06/2026Pronounced: 24/06/2026

per fact and law. The assessee is also directed to appear

before the NFAC and co-operate in the proceedings. The

grounds raised by the assessee are accordingly allowed for

statistical purposes.

8.

In the result, the appeal of the assessee is allowed for

statistical purposes.

Order pronounced in the open court on 24.06.2026.

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) S.R. Bhatnagar Date: 15.07.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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