SHAKILA BEGUM,KOLKATA vs. ADIT, CPT, BANGALURU

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Vadodara [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/APL/S/250/2024-25/1070191734(1) dated 08.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21. 2. Shri Ankit Jalan, AR appeared on behalf of the assessee and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. Brief facts of the case are that the assessee filed her return of income on 15.02.2021 declaring total income at Rs.30,52,010/-. Return was processed u/s. 143(1) dated 18.12.2021 at an income of Rs.1,05,52,010/- by making an addition of Rs.75,00,000/-. The Ld. AR submitted before the 2 Shakila Begum AY: 2020-21

Bench the ld. CIT(A) was wrong and unjustified in confirming the addition made by the Assessing Officer amounting to Rs.75,00,000/- even though the same is correctly offered for taxation in the income tax return filed. So, according to him, the addition so made by the Assessing Officer and confirmed by the ld. CIT(A) is bad in law and is liable to be deleted.
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 18.12.2021 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 adjustment 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: 12th March, 2025

JD, Sr. P.S.

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Shakila Begum AY: 2020-21

Copy to:
1. The Appellant: Sm. Shakila Begum
2. The Respondent. ADIT, CPC, Bengaluru.
3. CIT(A), Addl/. JCIT(A)-1, Vadodara
4. Pr. CIT
5. DR, ITAT, Kolkata.