ARINDAM CHATTERJEE,KOLKATA vs. ITO, WARD 29(1), KOLKATA

None appeared on behalf of the assessee and Shri Mrinmoy Basak, ld. Sr.DR appeared on behalf of the revenue.

These appeals have been posted on multiple occasions, but no one is appearing on behalf of the assessee. Consequently, the appeals of the assessee are being disposed ex-parte qua the assessee.

A perusal of the order of the ld.Addl/JCIT(A) in all the appeals shows that the appeals have been dismissed by the appellate authority on the ground of delay. A perusal of the facts and circumstances of the case show that the only issue in the appeals is against the action of the ld. CPC in not granting the self-assessment tax credit. A perusal of the intimation issued u/s.143(1) of the Act for all the assessment years under consideration show that the intimations have been issued without providing show cause notice as required under the provisions to Section 143(1) of the Act specifying the adjustments proposed. The ld. Sr. DR submitted that he had no objection if the issues are restored to the file of the ld. Assessing Officer for verification of self-assessment tax.

I have considered the submissions of the ld. Sr. Dr and perused the orders of the authorities below. In respect of the delay in filing the appeal before the ld. Addl/JCIT(A), the assessee has given the reasons about the civil litigation. The reasons provided are plausible reasons. Non-condoning the delay would cause substantial injustice to the assessee. Condoning the delay would cause no damage to the revenue. This being so, in the interest of justice, the delay in filing the appeals before the Addl/JCIT(A) stands condoned.

Coming to the merits, as it is noticed that before issuance of intimation, the CPC has not issued any show cause notice as required under the provisions of Section 143(1) of the Act, therefore, the intimation issued u/s.143(1) of the Act became void. Even otherwise not giving credit of the self-assessment tax is not an adjustment that is permissible in an intimation u/s.143(1) of the Act. This being so, as the intimation issued u/s.143(1) of the Act is found to be unsustainable in view of the provisions of Section 143(1) of the Act, therefore, the intimations issued u/s.143(1) of the Act in all the appeals under consideration stand quashed.