IMPERIAL EXTRUSIONS,TEZPUR vs. ITO W-1(1), GUWAHATI

The assessee filed the captioned appeal against the order of the learned Commissioner of Income Tax (Appeals), Addl / JCIT (A) Indore (hereinafter referred to as the (“CIT(A)” dated 21.11.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter Page 1 of 3 Imperial Extrusions -Vs- The ITO, Ward-1 (1), Guwahati AY: 2020-21 referred to as the ‘Act’) which is pertains to the Assessment Year [AY] 2020-21.

The brief facts of the case are that, the assessee filed its return of income for the AY 2020-21 on 15.01.2021. The same was processed u/s 143(1) on 23.09.2022 wherein deduction u/s 80IE of Rs. 1,39,27,716/- was disallowed. Thereafter, the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) observed that, the case of the assessee was taken for scrutiny and deduction u/s 80IE of the Act was disallowed in the assessment order u/s 143(3) of the Act was passed vide dated 23.09.2022. Thereafter, a hearing notice was issued to the assessee asking to explain as to why the appeal proceedings should not be treated as infructuous in view of the assessment order passed u/s 143(3) of the Act. The assessee requested the ld. CIT(A) to treat the column no. 2(a) of Form No. 35 as 143(3) and dispose of the appeal. However, the ld. CIT(A) dismissed the appeal of the assessee citing the reason that, the ld. AO has made addition u/s 143 (1) in the order u/s 143(3) there is live link in that orders and dismissed the appeal of the assessee by treating as infructuous.

Being aggrieved, the assessee filed the present appeal before the Tribunal.