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Facts
The assessee filed an appeal against an order for the assessment year 2018-2019. The appeal was initially barred by 31 days, but the delay was condoned by the tribunal. The core issue revolves around an intimation issued by the CPC which the assessee claims is unsigned.
Held
The tribunal held that the intimation issued by the CPC under section 143(1) of the Act was unsustainable as it was unsigned. The revenue was unable to provide any contrary evidence to challenge the assessee's claim that the intimation was unsigned.
Key Issues
Whether an intimation issued by the CPC under section 143(1) of the Income Tax Act is valid if it is unsigned.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(�नधा�रण वष� / Assessment Year : 2018-2019) Geeti Ranjan Mohanty Vs DCIT, Circle-1(1), Cuttack At-Kalyani Nagar, Madhupatna, Cuttack-753010 PAN No. :ABCPM 1532 G (अपीलाथ� /Appellant) (��यथ� / Respondent) .. �नधा�रती क� ओर से /Assessee by : Shri K.K.Bal, Advocate राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई क� तार�ख / Date of Hearing : 01/12/2025 घोषणा क� तार�ख/Date of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. Addl/JCIT(A)-2, Mumbai, dated 11.12.2024 for the assessment year 2018-2019.
The appeal of the assessee is barred by 31 days. In this regard, the assessee has filed condonation application supported with an affidavit stating therein sufficient reasons for condonation of delay. Ld.Sr. DR also did not object to the same. Accordingly, we condone the delay of 31 days and proceed to dispose off the appeal.
It was submitted by the Ld. AR that the issue raised by the assessee is against the intimation issued by the CPC. Ld. AR drew our attention to the last page of the intimation. It was the submission that the said intimation is unsigned. This was intimated to the ld. Sr. DR on the date of hearing on