MAHARAJPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,MURSHIDABAD vs. A.O. WARD-42(1), MURSHIDABAD
Before: SHRI GEORGE MATHAN & SHRI SANAJY AWASTHIAssessment Year: 2022-23
Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1059625711(1) dated 11.01.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2022-23. 2. Shri Sanjib Das Sharma, AR appeared on behalf of the assessee and Shri Nicholash Murmu, Addl. CIT, DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that the Ld. CIT(A) erred in denying in the deduction u/s. 80P as claimed by the assessee in the return of income. He urged before the Bench to reverse the action of the Ld. CIT(A).
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Maharajapur Samabay Krishi Unnayan Samity Ltd.
AY: 2022-23
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 03.03.2023 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. (Sanjay Awasthi) Judicial Member Dated: 26th March, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: Maharajapur Samabay Krishi Unnayan Samity Ltd. 2. The Respondent. ADIT, CPC, Bengaluru 3. CIT(A), Addl/JCIT-3, Bengaluru 4. Pr. CIT 5. DR, ITAT, Kolkata.
Guard file.By Order