PARAS KUHAD,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

Q: Which sections of the Income-tax Act were involved?

Section 143(1)(a), Section 143(3)

ITA 260/JPR/2022Status: DisposedITAT Jaipur26 September 2022AY 2017-1811 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Section 143(1)(a) intimation was not reflected on the system, and the consequent demand had merged into the order passed under Section 143(3). Therefore, the assessee had no further grievance.

What were the facts?

The assessee filed a revised return of income, and the CPC processed it under Section 143(1)(a), making an adjustment of Rs. 4,37,99,929/-. The assessee appealed this adjustment, arguing that a regular assessment under Section 143(3) had already been completed, and the Section 143(1)(a) intimation merged into that order.

What were the issues?

Whether an intimation under Section 143(1)(a) merges into a subsequent order passed under Section 143(3), and if the former ceases to exist if not reflected on the system.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Vodafone Idea Limited v. Assistant Commissioner of Income Tax Circle
19 SCC 12 · 2020
5 citing

Income Tax Appellate Tribunal, JAIPUR BENCHES,’B’ JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 260/JP/2022

For Appellant: Shri O.P. Agarwal, CA &, Shri Maniesh Agarwal, CA jktLo dh vksj ls@

Hearing: 15/09/2022Pronounced: 26/09/2022

merged into the order of the AO passed u/s. 143(3) of the Act. There cannot remain any grievance on account of intimation dated 25.03.3019.

Even the ld. AO has submitted a factual report and submitted that the intimation u/s. 143(1) dated 25.03.2019 is not reflected in to the online system and consequent demand there upon also. Thus, once the intimation which the very cause of the grievance of the assessee is not reflected and existed on records the consequent grievance also not existed and thus the appeal of the assessee becomes infructuous.

Since, we have considered the appeal of the assessee on technical aspects without going into the merits of the issue appeal of the assessee is allowed in terms of the observations made above.

10.

In the results the appeal of the assessee is allowed.

Order pronounced in the open court on 26/09/2022 Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Sandeep Gosain) (Rathod Kamlesh Jayantbhai) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member 10 -JP-2022 Sh. Paras Kuhad Tk;iqj@Jaipur fnukad@Dated:- 26/09/2022 *Ganesh Kumar आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Paras Kuhad, Jaipur izR;FkhZ@ The Respondent- The DCIT, Circle-7, Jaipur 2. vk;dj vk;qDr@ The ld CIT 3. vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 260/JP/2022)

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