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Facts
The appeals were filed by the assessee against the orders of the CIT (A) for Assessment Years 2022-23 & 2018-19. The assessee's representative submitted that no intimation under the first proviso to Section 143(1) was issued before the adjustment was made.
Held
The Tribunal found that the intimation issued under Section 143(1) did not show that a preliminary intimation was issued as required by the proviso. Therefore, the intimation issued for both assessment years was quashed.
Key Issues
Whether the intimation under the first proviso to Section 143(1) was issued before making adjustments?
Sections Cited
143(1)
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Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM
O R D E R PER PENCH: These are appeals filed by the assessee against the orders of the ld. CIT (A), National Faceless Appeal Centre, Delhi vide order dated 17.12.2024 & 13.12.2024 for A.Ys. 2022-23 & 2018-19.
Shri P.K. Mishra represented on behalf of the assessee and Shri Nishanth Rao B, represented on behalf of the Revenue.
It was submitted by the ld. AR that no intimation under the first proviso to Section 143(1) has been issued to the assessee before making the adjustment in the intimation u/s 143(1) of the Income-tax Act, 1961 (the Act).
In reply, the ld. Sr. DR vehemently supported the order of the ld. CPC.
We have considered the rival submissions. A perusal of the intimation issued u/s 143(1) of the Act for both the assessment years clearly do
In the result, both the appeals of the assessee are allowed.
Order pronounced in the open court on 17.07.2025.