SUDHA DHOOT,KOLKATA vs. AO WARD 40(4), KOLKATA

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.268/KOL/2024
(नििाारण वर्ा / Assessment Year. :2018-2019)
Sudha Dhoot,
29B, Rabindra Sarani, 3rd Floor,
Room No.10E, WB-700001
Vs
Assessing Officer Ward-40(4),
Kolkata
PAN No. : ADWPD 2538 F
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 05/08/2025
घोषणा की तारीख/Date of Pronouncement
: 05/08/2025

आदेश / O R D E R

This is an appeal filed by the assessee against the order dated
16.10.2023 passed by the ld. Addl./JCIT(A)-12, Mumbai for the assessment year 2018-2019
2. None represented on behalf of the assessee. Shri Mrinmoy Basak, ld.Sr. DR appeared on behalf of the revenue.
3. The appeal of the assessee is delayed by 55 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection in condoning the delay. Accordingly, the delay of 55 days is condoned and the appeal is admitted for hearing.
4. As the notice has been sent through RPAD, Email and also through the revenue and the acknowledgement of the notice having been served through the revenue by RPAD is available. As none represented on behalf
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of the assessee, therefore, the appeal of the assessee is being heard ex- parte qua the assessee.
5. A perusal of the order of the ld. Add/JCIT(A) shows that the ld.
Addl/JCIT(A) has dismissed the appeal of the assessee on the ground that the return of income has been filed belatedly i.e. the return is beyond the time prescribed u/s.139(1) of the Act. Consequently the carry forward loss has been denied. A perusal of the assessment order shows that no intimation as required under the first proviso to Section 143(1) of the Act has been issued to the assessee. Ld. Sr. DR vehemently supported the orders of the ld. Addl/JCIT(A).
6. I have considered the submissions of the ld. Sr. DR and perused the orders of the authorities below. As it is noticed that the intimation u/s.143(1) of the Act has been issued without issuing intimation as required under the first proviso to Section 143(1) of the Act, it is held that the intimation issued u/s.143(1) of the Act is unsustainable and the same stands quashed.
7. In the result, appeal of the assessee is allowed.

Order dictated and pronounced in the open court on 05/08/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 05/08/2025
Prakash Kumar Mishra, Sr.P.S.
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशािुसार/ BY ORDER,

(