THE NAVAL DOCKYARD CO OP BANK LIMITED ,MUMBAI vs. DCIT, CIRCLE 1(3)(1) , MUMBAI

ITA 4281/MUM/2024Status: DisposedITAT Mumbai31 July 2025AY 2018-19Bench: MS. PADMAVATHY S (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the doctrine of merger applies, and the CIT(A) should have decided the appeal on merit. The assessment order under Section 143(3) supersedes the Section 143(1) intimation, and the computation sheet's error created a grievance.

What were the facts?

The assessee's returned income was accepted in the Section 143(3) assessment order, but the accompanying computation sheet erroneously carried forward an adjustment made under Section 143(1). The CIT(A) dismissed the assessee's appeal as infructuous, stating no fresh addition was made.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as infructuous when the computation sheet accompanying the Section 143(3) assessment order contained an erroneous carry-forward of a Section 143(1) adjustment.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH MUMBAI

For Appellant: Shri Jayesh Kala, Ld. AR
For Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Hearing: 17.07.2025Pronounced: 31.07.2025

PER RAJ KUMAR CHAUHAN, JM:

This appeal is directed against the order dated 02.07.2024 passed by the National Faceless Appeal Centre, Delhi (herein after referred as “Ld. CIT(A)” u/s 250 of the Income-tax Act, 1961 (herein after referred as “the Act”), wherein the appeal of the assessee against the assessment order dated 19.04.2021 was dismissed treating the same as infructuous The Naval Dockyard Co-Op Bank Limited

2.

The brief facts as culled out from the proceedings before the authorities below are that the assessee is engaged in the business of banking and has e-filed return of income for the year under consideration on 20.09.2018 declaring returned income at Rs. 55,52,470/-. The CPC issued intimation ord

The order continues below.

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