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Facts
The assessee filed an appeal against an intimation issued under Section 143(1) of the Income Tax Act for Assessment Year 2024-25. It was contended that adjustments were made in the intimation without providing prior intimation as mandated by the first proviso to Section 143(1). Screenshots from the portal were submitted to demonstrate the absence of such prior intimation.
Held
The Tribunal found that the mandatory prior intimation, as required by the first proviso to Section 143(1) of the Act, was not issued to the assessee before making the adjustments. Therefore, the intimation issued under Section 143(1) was held to be bad in law and was consequently quashed.
Key Issues
Whether an intimation making adjustments under Section 143(1) of the Income Tax Act is legally valid if the mandatory prior intimation under its first proviso was not given to the assessee.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
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.
Shri Sunil Surana, ld.AR appeared on behalf of the assessee and Shri Shankar Naskar, ld. Sr. DR appeared on behalf of the revenue.
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.
In reply, ld.Sr. DR vehemently supported the order of the ld.AO & ld.CIT(A).