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Facts
The assessee's return was processed under Section 143(1) with an addition and demand, but a subsequent Section 143(3) order showed nil demand. Despite this, the assessee wrongly challenged the Section 143(3) order before the CIT(A) instead of the Section 143(1) intimation. The CIT(A) passed an ex-parte order rejecting the appeal, leading the assessee to appeal before the Tribunal.
Held
The Tribunal noted that the assessee's counsel conceded the mistake of challenging the Section 143(3) order instead of the Section 143(1) intimation. As the grounds of appeal had no relevance to the impugned Section 143(3) order, the appeal was deemed infructuous. Consequently, the Tribunal dismissed the appeal.
Key Issues
Whether the appeal filed by the assessee against a Section 143(3) assessment order was maintainable when the actual grievance arose from a Section 143(1) intimation, rendering the appeal infructuous.
Sections Cited
250, 143(3), 143(3A), 143(3B), 143(1), 234B, 234C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE
Instant appeal of the assessee is preferred against the order of theNational Faceless Appeal Centre, Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), for Assessment Year 2018-19, date of order 02.01.2024.The impugned order was emanated from the order of the National e-Assessment Centre, Delhi (in brevity the ‘AO’),passed under section 143(3) read with section 143(3A) & 143(3B) of the Act, date of order24/03/2021.
Gundecha Charities 2. The assessee has taken the following grounds of appeal:-
“1. On the facts and circumstances of case and law, Ld. CIT(A) erred in passing an ex -parte order u/s 250 against the principal of natural justice.
The Ld CIT(A) erred in confirming the deduction of Rs.38,79,472/- towards the corpus donation to the other trust as evident from the computation sheet in spite of no specific disallowances made in the order and the assessment was completed without any additions.
3. The Ld CIT(A) erred in confirming interest under section 234B and 234C of the Income Tax Act 1961.
The assessee craves to leave to add further grounds or to amend or alter the existing grounds of appeal on or before the date of hearing”
Brief facts of the case are that the assessee has filed the return and the return was processed under section 143()1) with an addition amount of Rs.38,79,472/- and disputed demand amount to Rs. 47,67,200/-. In the intimation under section 143(1) the demand was raised. Later on, the return was scrutinized, and the order was passed under section 143(3) with a demand at Nil and allowed the credit of all prepaid challan. But the assessee challenged the order under section 143(3) of the Act where there is no addition and no demand. But the assessee was supposed to challenge the intimation under section 143(1) of the Act. The assessee filed an appeal challenging the order under section 143(3) before the ld. CIT(A). The Ld.CIT(A) passed an exparte order and rejected the appeal of the assessee. Being aggrieved, the assessee filed an appeal before us.