BINAY JAISWAL,KOLKATA vs. ITO, WARD 62(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.910/KOL/2025
(नििाारण वर्ा / Assessment Year : 2017-2018)
Binay Jaiswal,
17, Jugal Kishore Das Lane,
PO: Beadon Street,
Kolkata-700006
Vs ITO, Ward-62(1), Kolkata
PAN No. :AIFPJ 9698 E
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri A.K.Tibrewal, AR
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
30/06/2025
घोषणा की तारीख/Date of Pronouncement
:
03.07.2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of ld.
Addl./JCIT(A)-6, Delhi, dated 13.12.2024 passed for Assessment Year
2017-18. 2. The appeal of the assessee has been filed belatedly by 59 days. In this regard, the assessee has filed an application stating therein sufficient reasons for condonation of delay which are plausible and not found to be false. Ld. Sr. DR did not raise any serious objection for condoning the delay.
Accordingly, the delay in filing the present appeal is condoned and the appeal is admitted for hearing.
3. It was submitted by the ld. AR that this is an appeal against the order u/s.143(1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1) of the Act, before making any adjustment,
ITANo.910/KOL/2025
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a show cause notice has to be issued to the assessee. It was the submission that no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed.
4. At the time of hearing, Ld.Sr. DR was asked to show the show cause notice issued as per the proviso to Section 143(1) of the Act before issuance of the intimation u/s.143(1) of the Act. The Sr. DR was unable to show the copy of the show cause notice as required under the first proviso to Section 143(1) of the Act before making any adjustments in the intimation u/s.143(1) of the Act.
5. We have considered the rival submissions. A perusal of intimation u/s.143(1) of the Act also does not show of any show cause notice being issued to the assessee. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. This being so, as no show cause notice under the provisions of section 143(1) of the Act has been issued before making adjustment, the intimation issued u/s.143(1) of the Act stands quashed.
6. In the result, appeal of the assessee is allowed.
Order pronounced in the open Court on 03.07.2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 03.07.2025
Prakash Kumar Mishra, Sr.P.S.
ITANo.910/KOL/2025
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(