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Facts
The assessee filed an appeal against a demand letter issued by the AO. The CIT(A) dismissed the appeal as it was not filed against an assessment order or intimation under section 143(1) of the Act. The assessee claimed they had not received the intimation.
Held
The tribunal agreed with the CIT(A) that an appeal cannot be filed against a demand letter. However, in the interest of justice, the AO was directed to issue a duplicate copy of the intimation under section 143(1) to the assessee.
Key Issues
Maintainability of an appeal against a demand letter instead of an assessment order or intimation.
Sections Cited
143(1), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
("नधा"रण वष" / Assessment Year : 2011-2012) Saroj Kumar Sahoo, Vs ITO, Ward-1, Rourkela Geetagram Geeta Gram, PTC, Angul, Odisha-759123 PAN No. : ALAPS 4943 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri K.C.Jena, AR राज"व क" ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03/12/2025 घोषणा क" तार"ख/Date of Pronouncement : 03/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of Ld.Addl/JCIT(A)-13, Mumbai, dated 03.09.2025 for the assessment year 2011-2012.
It was submitted by the ld. AR that the assessee has filed an appeal before the ld. CIT(A) against a letter issued by the AO mentioning outstanding demand notice. It was the submission that the ld. CIT(A) dismissed the appeal of the assessee on the ground that the appeal has not been filed against an assessment order or an intimation u/s.143(1) of the Act but against a demand letter. It was the submission that the hearing notice had been given to the assessee and, therefore, it should be presumed that the appeal has been admitted.