JRW TRANSFREIGHT PRIVATE LTD. ,J J ROAD, UPPER BAZAR, RANCHI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU
Facts
The assessee filed an appeal against an order of the CIT(A)-NFAC relating to assessment year 2020-2021. The appeal was against an intimation issued by the CPC under section 143(1) of the Act.
Held
The Tribunal noted that according to Section 143(1) of the Act, a show cause notice is mandatory before making any adjustment in the intimation. A perusal of the records indicated that no such notice was issued to the assessee.
Key Issues
Whether the intimation issued under section 143(1) is liable to be quashed for want of a show cause notice before making adjustments.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE S/SHRI GEORGE MATHANSHRI GEORGE MATHAN & RATNESH NANDAN SAHAY & RATNESH NANDAN SAHAY & RATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.211/RAN/2023 Assessment Year: 2020-2021 JRW Transfreight Pvt Ltd., J J JRW Transfreight Pvt Ltd., J J Vs. ITO, Ward-1(1), Ranchi 1(1), Ranchi Road, Upper Bazar, Ranchi Road, Upper Bazar, Ranchi PAN/GIR No.aaecj 2779 e aaecj 2779 e (Appellant (Appellant) .. ( Respondent Respondent)
Assessee by : Shri Ajaya Poddar, AR ri Ajaya Poddar, AR Revenue by :Shri Khubchand T Pandya, Sr DR hri Khubchand T Pandya, Sr DR Date of Hearing : 13/06/202 /2025 Date of Pronouncement :13/06/202 /2025
O R D E R Per Bench
This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A)- NFAC Delhi dated dated2.8.2023 in Appeal No.NFAC/2019-20/10178037 20/10178037 for the assessment year 2020 2020-2021.
Shri Khubchand T Pandya, ld Sr Shri Khubchand T Pandya, ld Sr DR appeared for the revenue and Shri DR appeared for the revenue and Shri Ajaya Poddar, ld AR appeared for the assessee. ld AR appeared for the assessee.
P a g e 1 | 3
ITA No.211/Ran/2023 Assessment Year : 2020-21
It was submitted by 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.
In reply, ld Sr DR conceded that no show cause notice u/s.143(1) to the assessee.
We have considered the rival submission. A perusal of intimation u/s.143(1) of the Act also does not show of any show cause notice being issued to the assessee. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. This being so, as no show cause notice under the provisions of section 143(1) has been issued before making adjustment, the intimation issued u/s.143(1) stands quashed.
In the result, appeal of the assessee stands allowed.
Order dictated and pronounced in the open court on 13/06/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 13/06/2025 B.K.Parida, SPS (OS)
P a g e 2 | 3
ITA No.211/Ran/2023 Assessment Year : 2020-21
Copy of the Order forwarded to : 1. The Appellant : JRW Transfreight Pvt Ltd., J J Road, Upper Bazar, Ranchi 2. The Respondent: ITO, Ward-1(1), Ranchi 3. The CIT(A)-NFAC 4. Pr.CIT, Ranchi 5. DR, ITAT, 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Ranchi
P a g e 3 | 3
