ALHAJ DR MOHAMMED NAYEEM MEMORIAL TRUST,CUTTACK vs. ITO WARD-1(1), CUTTACK, CUTTACK

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ITA 86/CTK/2025Status: DisposedITAT Cuttack07 April 2025AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the intimation issued u/s.143(1) is liable to be quashed for non-issuance of show cause notice before making adjustment.

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: 07/04/2025Pronounced: 07/04/2025

(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.

2.

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.

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