SINGATALA SOCIETY FOR EDUCATION RELIEF AND VOCATIONAL EXCELLENCE,MALDA vs. ADIT, CPC,, BENGALURU

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2697/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2020-2021)
Singatala Society For Education
Relief and Vocational Excellence
K.J.Sanyal Road, Malda-732101
Vs ADIT, CPC, Bengaluru
PAN No. :AAABS 1601 H

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Shri Raja Sengupta, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 30/04/2025
घोषणा की तारीख/Date of Pronouncement : 30/04/2025
आदेश / O R D E R
Per Bench :

This is an appeal filed by the assessee against the order dated
22.11.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2024-
25/1070548583(1), for the assessment year 2020-2021. 2. None appeared on behalf of the assessee. Shri Raja Sengupta, CIT-
DR appeared on behalf of the revenue.
3. On perusal of the assessment order as well as the appellate order, we found that the present appeal is filed by the assessee against the order u/s.143(1) of the Act issued by the CPC without issuing a show cause notice.
4. At the time of hearing, Ld.CIT-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 CIT-DR was unable to show the copy of the show cause notice as required under the first
2
proviso to Section 143(1) of the Act before making any adjustments in the intimation u/s.143(1) of the Act. The 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 there is no show cause notice has been issued to the assessee, the intimation issued u/s.143(1) of the Act stand quashed.
5. In the result, appeal of the assessee is allowed.
Order dictated and pronounced in the open court on 30/04/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 30/04/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(