ANKITA DASH,CUTTACK vs. ITO, WARD 1(1), CUTTACK

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ITA 412/CTK/2025Status: DisposedITAT Cuttack01 December 2025AY 2024-25Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the intimation issued under section 143(1) of the Act was bad in law as it was issued without complying with the provisions of the first proviso to Section 143(1), which mandates that an intimation should be issued to the assessee before the final intimation. Therefore, the assessment was quashed.

What were the facts?

The assessee filed her return of income on 31.07.2024. The OTP verification was done on 31.08.2024, and consequently, the CPC treated her return as 'non est' and issued an intimation under section 143(1) of the Act, denying the claim for house rent allowance. This intimation was issued without a show cause notice.

What were the issues?

Whether the intimation issued under section 143(1) of the Act is valid when it is issued without complying with the statutory requirements, specifically the requirement of issuing a show cause notice before treating the return as non est and denying claims.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 01/12/2025Pronounced: 01/12/2025

(नििाारण वर्ा / Assessment Year : 2024-2025) Ankita Dash Vs ITO, Ward-1(1), Cuttack Plot No.C-436, Sector-6, Markat Nagar, CDA Colony, Bidanasi, Cuttack-453014 PAN No. :ALAPD 8714 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Agrawalla, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/12/2025 घोषणा की तारीख/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)-10, Mumbai, dated 17.04.2025 for the assessment year 2024-2025.

2.

The appeal of the assessee is barred by 24 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 24 days and proceed to dispose off the appeal.

3.

It was submitted by the Ld. AR that the assessee had filed her return of income on 31.07.2024 and the OTP verification which was supposed to have been done on 30.08.2024 was done on 31.08.2024. Consequently,

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