ELCON ESTATE PVT. LTD., ,HOWRAH vs. ITO, WARD 13(1), , 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.833/KOL/2025
(नििाारण वर्ा / Assessment Year :2024-2025)
Elcon Estate Private Limited
1, Madhusudan Pal Chowdhury Lane
Howrah, West Bengal-711101
Vs
ITO, Ward-13(1), Kolkata
PAN No. : AABCE 5473 D
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Sunil Surana, AR
राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 24/07/2025
घोषणा की तारीख/Date of Pronouncement
: 24/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
28.03.2025, passed by the ld. Addl/JCIT(A)-2, Lucknow for the Assessment
Year 2024-2025. 2. Shri Sunil Surana, ld.AR appeared on behalf of the assessee and Shri Shankar Naskar, ld. Sr. DR appeared on behalf of the revenue.
3. It was submitted by the ld. AR that the appeal is against an intimation passed u/s.143(1) of the Act. It was the submission that the adjustments have been done in the intimation without giving prior intimation as required under first proviso to Section 143(1) of the Act. The assessee has also attached screenshots of the Portal shows that no prior intimation has been issued to the assessee.
4. In reply, ld.Sr. DR vehemently supported the order of the ld.AO &
ld.CIT(A).
2
5. I have considered the rival submissions. As it is noticed that no prior intimation has been issued as required under the proviso to Section 143(1) of the Act and adjustments have been done in the intimation u/s.143(1) of the Act, therefore, the intimation issued u/s.143(1) of the Act is bad in law and consequently the same stands quashed.
6. In the result, appeal of the assessee is allowed.
Order dictated and pronounced in the open court on 24/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 24/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(