SHREENATH MHASKOBA SAKHAR KARKHANA LTD,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

ITA 305/PUN/2025Status: DisposedITAT Pune30 May 2025AY 2018-19Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating the grounds raised. It found that the doctrine of merger does not automatically apply when the subsequent assessment order merely adopts the 143(1) adjustments without independent discussion, and the appeal against the 143(1) intimation is maintainable.

What were the facts?

The assessee company filed its return of income, which was processed under section 143(1) by the CPC, making adjustments for delayed provident fund payments and disallowing deduction under section 80IA due to a late-filed audit report. The CIT(A) dismissed the assessee's appeal, invoking the doctrine of merger due to a subsequent regular assessment order under section 143(3).

What were the issues?

Whether the doctrine of merger applies to a section 143(1) intimation when a subsequent section 143(3) assessment order is passed without independent adjudication, and whether the CIT(A) can dismiss an appeal without deciding the grounds.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 246A,Section 250(6),Section 80IA,Section 43B

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri B.D. Bhide
For Respondent: Shri A. D. Kulkarni
Hearing: 02.04.2025Pronounced: 30.05.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.12.2024 passed by Ld. Addl/JCIT(A)-7, Kolkata [‘Ld. CIT(A)’] for the assessment year 2018-19. 2. The appellant has raised the following grounds of appeal :- “Being aggrieved by an order passed U/Sec.250 by the ld. CIT(A)- NFAC, Delhi (hereinafter referred for short as the ld. CIT(A)) your

2 appellant submits following grounds of appeal among others without prejudice to each other for sympathetic consideration:

1.

On the facts & circumstances of the case and in law, the ld. CTT(A) erred in not deciding ‘Grounds’ raised before him/her

The order continues below.

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