What did the Tribunal hold?

The Tribunal noted that the Central Processing Centre (CPC) had only proposed an adjustment and the appeal was premature. The assessee sought to withdraw the appeal.

The assessee filed an appeal against a proposal for adjustment under Section 143(1)(a) of the Income Tax Act. The CIT(A) held that the appeal was not maintainable as it was premature.

What were the issues?

Whether an appeal against a mere proposal for adjustment under Section 143(1)(a) is maintainable.

DCIT vs Mayoor Heavy Equipments P Ltd | ITAT Pune 2022

Income Tax Appellate Tribunal, “A” BENCH,

Before: SHRI S.S.GODARA & DR.DIPAK P.RIPOTE

For Appellant: Shri Pathak

For Respondent: Shri Ramnath P. Murkunde – DR

Hearing: 15/09/2022Pronounced: 23/09/2022

Per S.S.Godara, JM:

This assessee’s appeal for A.Y.2019-20 is directed against the National Faceless Appeal Centre/ Delhi’s order dated 28.07.2021 passed in Case No. ITBA/NFAC/S/250/2021-22/1034475673(1), in proceedings u/s.250 of the Income Tax Act, 1961, in short “the Act”.

Heard both the parties. Case file perused. 2. It emerges at the outset that the assessee has invoked this tribunal’s second appellate jurisdiction under the provisions of the Act against the CPC’s proposal regarding adjustment dated 04-12-2019. The CIT(A) holds in para 2 and 3 of his lower appellate order that such an appeal is not maintainable being premature. The very

A.Y. 2019-20 Mayoor Heavy Equipments Pvt. Ltd., factual position continues before us as well once it has come on record that the CPC had merely proposed to make adjustment u/s.143(1)(a) vide its communication dated 04-12-2019.

3. Faced with this situation, learned counsel representing the assessee seeks to withdraw the instant appeal with liberty to take recourse to appropriate remedy as per law, if so advised. The Revenue is equally fair in not contesting this withdrawal prayer. Ordered accordingly.

4. This assessee’s appeal is dismissed as ‘withdrawn’ in above terms.

Order pronounced in the open Court on 23rd September, 2022.

Sd/- Sd/- (DIPAK P.RIPOTE) (S S GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 23rd September, 2022 Satish आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2.

The CIT(A) concerned.

The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब�च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.

A.Y. 2019-20 Mayoor Heavy Equipments Pvt. Ltd.,

S.No Details Date Initials Designation 1 Draft dictated on 16.09.2022 Sr. PS/PS 2 Draft placed before author 19.09.2022 Sr. PS/PS 3 Draft proposed & placed JM/AM before the Second Member 4 Draft discussed/approved by AM/AM Second Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

DEPUTY COMMISSIONER OF INCOME-TAX, CIR -8, PUNE vs. MAYOOR HEAVY EQUIPMENTS P LTD, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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