M/S. SOFTZONE TECHPARK PVT. LTD.,,KOLKATA vs. ACIT, CIRCLE 1(1), , KOLKATA

ITA 613/KOL/2025Status: DisposedITAT Kolkata24 July 2025AY 2021-22Bench: passing order under Section 143(1), the AO is directed to obtain necessary details from the appellant to decide the merits of the case in the light of above discussion and pass necessary order after providing sufficient opportunities of being heard under Section 154 on suomotto. The appellant may furnish all the details as requested by AO for passing order under Section 154. For statistical purpose, this ground is treated as allowed.”3 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT held that an intimation under Section 143(1) is appealable before the CIT(A) as per Section 246(1)(a). The ITAT set aside the Addl./JCIT(A)'s order, remanding the matter back for fresh adjudication on merits after providing the assessee an opportunity of being heard.

What were the facts?

The assessee filed an appeal against an order from the Addl./JCIT(A). The Addl./JCIT(A) declined to adjudicate the appeal, asserting that an intimation under Section 143(1) is merely an adjustment and not an appealable order, relying on an old CBDT Circular.

What were the issues?

Whether an intimation issued under Section 143(1) of the Income Tax Act is an appealable order before the Commissioner of Income Tax (Appeals), and whether the CIT(A) can refuse to adjudicate such an appeal based on an outdated CBDT circular.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 246(1)(a),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH”, KOLKATA

For Respondent: DR S.B. Chakraborthy, Sr. DR

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1.

The present appeal emanates from order u/s 250 of the Income Tax Act, 1961, passed by the Ld. Commissioner of Income of Income Tax (Appeals), Addl./JCIT(A)-2, Coimbatore [hereafter “the Ld. Addl/JCIT(A)], vide order dated 30.01.2025. 1.1 In this case, right at the outset, the Ld. AR pointed out the operational portion of the impugned order [para 6.9]. To appreciate the controversy the said paragraph needs to be reproduced as under:

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →