STERLING GENERATORS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 1(3)(1), MUMBAI

The assessee has filed this appeal challenging the order dated 11.03.2024 passed by learned Addl./Joint Commissioner of Income Tax (A)- 1, Hyderabad (‘CIT(A)’ for short) and it relates to Asst. Year 2018-19.

The learned AR submitted that the assessee received intimation under Section 143(1) of the Income Tax Act, 1961 (‘Act’ for short) on 13.03.2020 wherein certain adjustments had been made. Accordingly, the 2 Sterling Generators Pvt. Ltd. assessee filed an appeal challenging the adjustments made under Section 143(1) of the Act. Subsequently, regular assessment order came to be passed by the Assessing Officer on 25.03.2021 under Section 143(3) of the Act. The assessee filed an appeal challenging the additions made in the regular assessment order.

When both the appeals were pending before the learned CIT(A), a rectification order came to be passed by the Assessing Officer on 11.01.2022 under Section 154 of the Act. In view of the same, the grievance of the assessee against the adjustments made under Section 143(1) of the Act was removed. Accordingly, the assessee filed a letter before the learned CIT(A) requesting him to permit the assessee to withdraw the appeal filed against the intimation issued under Section 143(1) of the Act. In pursuance of the above said letter, the learned CIT(A) has passed the impugned order, however, instead of dismissing the appeal filed against the intimation passed under Section 143(1) of the Act, the learned CIT(A) has stated that the assessee has withdrawn the appeal filed against the regular assessment order under Section 143(3) of the Act and accordingly dismissed the same, which is factually incorrect.