PRABHU CHHAYA CHS LTD,ANDHERI (WEST) vs. CPC ITO 24(3)(1), PIRAMAL CHAMBER

The Assessee has claimed that the CPC, while processing the return filed by the assessee and disallowing the deduction claimed under section 80P(2)(d) of the Act and before issuing the intimation under section 143(3) of the Act dated 25.11.2021, has not given any opportunity to the Assessee, as mandated in the proviso to section 143(1) of the Act and therefore the assessee preferred an rectification application before the CPC under section 154 of the Act, however, could not get suceeded, which resulted into challenging the order dated 13.07.2022 by filing first appeal before the Ld. Commissioner, who ultimately dismissed the same by holding that the appeal filed against the order under section 154 of the Act is not maintainable.

The Assessee, being aggrieved, is in appeal before us.

Heard the parties and perused the material available on record. Admittedly, no intimation as prescribed in proviso to section 143(1) of the Act, has been issued to the assessee before making the adjustments and issuing the intimation u/s 143(1) of the Act, therefore, the adjustment made/addition of Rs.1,86,757/- on account of disallowance under section 80P(2)(d) of the Act is unsustainable. Consequently, the same is directed to be deleted.