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Facts
The assessee appealed against the order of the Id. Add/JCIT(A) for AY 2020-2021. The assessee's AR submitted that the intimation u/s.143(1) was issued without affording an opportunity of hearing.
Held
The Tribunal held that since the assessee was not heard before issuing the intimation u/s.143(1), the issue should be restored to the file of the AO for readjudication. The assessee was granted an opportunity of hearing.
Key Issues
Whether the intimation issued u/s.143(1) is liable to be quashed if issued without affording an opportunity of hearing to the assessee.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: SHRI DUVVURU RL REDDY
O R D E R The present appeal is directed at the instance of assessee against the order of ld. Add/JCIT(A), Ranchi, dated 13.06.2025 passed for Assessment Year 2020-2021.
Ld. AR submitted that the intimation issued u/s.143(1) of the Act has been issued making adjustment without issuing an intimation to the assessee either communicated or through electronic means. It was the submission that the intimation issued u/s.143(1) of the Act is liable to be quashed.
On the other hand, ld. Sr.DR submitted that he has no objection if the issues in this appeal be restored to the file of ld.AO for readjudication.
I have considered the rival submissions. As it is noticed that the assessee has not been heard nor any show cause has been issued to the assessee before issuing the intimation u/s.143(1), I am of the view that the issue in this appeal must be restored to the file of ld. AO for readjudication afresh and I do so. Needless to say, the assessee shall be afforded sufficient opportunity of hearing. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. AO, failing which the ld. AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is partly allowed for statistical purposes.