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Facts
The assessee filed an appeal against an order passed by the Addl./JCIT(A)-6, Delhi, for Assessment Year 2017-18. The appeal was filed belatedly by 59 days, and the assessee sought condonation of delay with reasons that were found plausible. The Revenue did not object to the condonation.
Held
The Tribunal held that the intimation issued under Section 143(1) of the Act was liable to be quashed because the Revenue failed to issue a mandatory show cause notice before making adjustments, as required by the proviso to Section 143(1).
Key Issues
Whether the intimation under Section 143(1) of the Act is liable to be quashed for non-compliance with the requirement of issuing a show cause notice before making adjustments.
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 of ld. Addl./JCIT(A)-6, Delhi, dated 13.12.2024 passed for Assessment Year 2017-18.
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.
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, 2 ITANo.910/KOL/2025 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.
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.
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.