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Facts
The assessee filed an appeal against an order u/s.143(1) of the Act issued by the CPC. The assessee contended that no show cause notice was issued before making the adjustment. The revenue was unable to produce the show cause notice.
Held
The tribunal noted that a perusal of the intimation u/s.143(1) and the provisions of the Act indicates that it is compulsory for the revenue to issue a show cause notice before making any adjustment. As no such notice was issued, the intimation stands quashed.
Key Issues
Whether the intimation issued u/s.143(1) is liable to be quashed for non-issuance of show cause notice before making adjustment.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2020-2021) Alhaj Dr Mohammed Nayeem Vs ITO, Ward-1(1), Cuttack Memorial Trust, Blue Lagoon Ground floor, Metro Riverview Complex, Sunshine Field Ring Road, Cuttack PAN No. :AABTA 0484 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri K.K.Bal, Advocate राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 07/04/2025 घोषणा की तारीख/Date of Pronouncement : 07/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 23/12/2024, passed in ITBA/NFAC/S/250/2024-25/1071488111(1) for the assessment year 2020-2021.
It was submitted by the ld. AR that this is an appeal against the order u/s.143(1) of the Act issued by the CPC. It was the submission that as per the provisions of section 143(1) of the Act, before making any adjustment, a show cause notice has to be issued to the assessee. It was the submission that no show cause notice has been issued to the assessee, therefore, the intimation issued u/s.143(1) is liable to be quashed.