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Facts
The assessee filed an appeal against an ex-parte order passed by the Ld.CIT(A) which was a dismissal. The assessee's original issue before the Ld.CIT(A) was that the CPC did not grant an opportunity for a salary deduction claimed under section 80P(2)(d). The Ld.CIT(A) dismissed the appeal because the assessee attached an order under section 154 instead of the intimation under section 143(1).
Held
The Tribunal noted that the assessee had filed the appeal before the Ld.CIT(A) with defects regarding the section and date of the order appealed against. The Tribunal remitted the issue back to the Ld.CIT(A) to rectify these defects and pass a detailed order on merits.
Key Issues
Whether the appeal filed before the Ld.CIT(A) was correctly presented with proper documentation, and if defects can be rectified for a decision on merits.
Sections Cited
80P(2)(d), 143(1), 154
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI
Per: Smt. Beena Pillai, J.M.: The Present appeal filed by the assessee arises out of order dated 25/03/2025 passed by the Ld.CIT(A) Panaji suspended 2019-20.
At the outset, the Ld.AR submitted that the impugned order passed is ex-parte. He submitted that the only issue the person raised before the Ld.CIT(A) was that the CPC did not grant an opportunity for the salary deduction claimed under section 2 ITA 3353/Mum/2025; A.Y. 2019-20 Moreshwar Krupa Co-op Housing Society Ltd., 80P(2)(d) of the time at the time of processing the return of income under section 143(1) of the act.
On perusal of the order passed by the Ld.CIT(A), it is noted that the appeal was dismissed because the assessee had attached order under section 154 instead of the intimation received under section 143(1) of the act. The Ld.CIT(A) also noted that the assessee has raised grounds related to adjustments made in the order passed under section 154.
The Ld.CIT(A) does dismiss the appeal to the difference in the orders that was appealed against and the one that was filed on record along with form 35. Aggrieved by the order of the Ld.CIT(A) the assessee is in appeal before this Tribunal.
The Ld.AR submitted that assessee had relied on various decisions wherein disallowance made by the CPC on a debatable issue, without issuing notice of being heard to the assessee was quashed.
The Ld.DR on the contrary, submitted that before the Ld.CIT(A) assessee had filed order passed under section 154 dated 6/06/2023, whereas the form 35 the details of the order under section 143(1) against which the appeal was filed is dated 06/06/2023. He submitted that the intimation dated 143(1) is actually dated 01/05/2020. I have perused the submissions advanced by both sides in the light of the records placed before this Tribunal. 6.1 On verification of the records of the submitted that the submissions of the Ld.DR appears to be correct. The assessee filed appeal against order passed under section 154 by CPC dated 3 ITA 3353/Mum/2025; A.Y. 2019-20 Moreshwar Krupa Co-op Housing Society Ltd., 06/06/2023. However, in Form 35, the section under which the order appealed against is mentioned as section 143(1) which is dated 01/05/2020. This defect was not rectified by the assessee before the Ld.CIT(A).
It is further noted that the Ld.CIT(A) while passing the impugned order has also mentioned the section under which the order was appealed against to be 143(1) and the date of order is mentioned to be 06/06/2023 which is incorrect as per records. 7.1 In the interest of justice I remit this issue back to the Ld.CIT(A). The assessee is directed to rectify the defects in the appeal filed before the Ld.CIT(A). The Ld.CIT(A) shall then take into consideration the judicial precedents that are available on the issue alleged and to pass a detailed order on merits. Accordingly the appeal filed the assessee stands partly allowed for statistical purposes. In the result the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 29/08/2025