TARA MAA GOLD ,BIRBHUM vs. DCIT-3, SURI, SURI

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024- 25/1069963854(1) dated 25.10.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21. 2. Shri Debayan Patra, FCA appeared on behalf of the assessee and Smt. Ruchika Sharma, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that the Ld. CIT(A) erred in confirming the disallowance on account of partners’ remuneration as disallowed by the Assessing Officer, CPC while computing the total income under the 2 Tara Maa Gold, AY: 2020-21 provisions of section 143(1) of the Act. He urged before the Bench to reverse the action of the Ld. CIT(A). 4. In reply, the Ld. Sr. DR vehemently supported the orders of the Assessing Officer and the Ld. CIT(A). It was the submission that the issue can be restored to the file of the Assessing Officer for further verification. 5. We have considered the rival submissions. Obviously, the appeal is against the order passed u/s. 143(1). Consequently, the issues cannot be sent back to the Assessing Officer for verification in so far as the verification can be done in an order u/s. 143(3) of the Act only. Further, a perusal of the intimation issued u/s. 143(1) dated 15.02.2021 shows that no show cause notice has been issued to the assessee as per the requirement of the 1st proviso to section 143 of the Act. This having not been done, we are of the view that the intimation issued u/s. 143(1) is unsustainable and consequently, the addition made u/s. 143(1) of the Act is deleted. 6. In the result, the appeal of the assessee stands allowed. Order dictated and pronounced in the open court. (Rakesh Mishra) Judicial Member Dated: 28th April, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: Tara Maa Gold 2. The Respondent. ADIT, CPC, Bengaluru 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata.