JUGAL KISHORE MARRIAGE TRUST,CHENNAI vs. ITO, CHENNAI

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ITA 82/CHNY/2017Status: DisposedITAT Chennai22 March 2017AY 2011-20124 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an intimation under Section 143(1) is an appealable order before the CIT(A), as per Section 246A(1)(a) of the Act. The matter was remitted back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) on the grounds that an intimation order under Section 143(1) is not appealable. The assessee had filed a return which was processed under Section 143(1), and errors were noted.

What were the issues?

Whether an intimation order passed under Section 143(1) of the Income Tax Act is an appealable order before the Commissioner (Appeals).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 246A(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ ‘A’ BENCH, CHENNAI

Before: Shri A. Mohan Alankamony

आदेश / O R D E R

1.

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-5, Chennai dated 26.10.2016 in passed u/s. 250(6) r.w.s.143(3) of the Act for the assessment year 2011- 12.

2.

The assessee had raised several grounds in its appeal, however the crux of the issue is that the Ld. CIT(A) had erred in dismissing the appeal of the assessee by holding that order of intimation u/s.143(1) of the Act is not an appealable order.

3.

The brief facts of the case are that the assessee is a trust filed its return of income for the relevant assessment year. The return was processed u/s.143(1) of the Act, wherein the Ld.AO had committed certain errors. Therefore the assessee went on appeal before the Ld.CIT(A). However, the Ld. CIT(A) dismissed the appeal of the assessee by stating that the order u/s.143(1) of the Act is not an appealable order. Aggrieved by the Order of the Ld.CIT(A) the assessee is in appeal before us.

4.

At the outset the Ld.AR submitted that the Tribunal in the case of M/s. Jugal Kishore Educational Trust v. ITO in vide order dated 09.01.2017 has held the issue in favour of the assessee by referring to the provisions of Section 246A(1) of the Act. She therefore pleaded that the matter may be remitted back to the file of Ld.CIT(A) to admit the appeal and hear the issues on merits. The Ld. DR could not controvert to the submissions of the Ld.AR.

5.

After hearing both sides, I find merit in the arguments advanced by the Ld. AR. On the earlier occasion, in the case cited by the Ld.AR supra, the Chennai single bench of the Tribunal has held that the intimation u/s.143(1) of the Act is appealable before the Ld.CIT(A). The relevant portion of the order is extracted herein below for reference:

“We have heard both the parties and perused the material on record. Section 246A(1)(a) reads as follows:-

“S.246A(1) Any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against:- (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel or section 144, to the income assesses, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;”

Reading of the above provisions of the section makes it clear that the intimation passed u/s.143(1) of the Act is appealable before the Ld.CIT(A). Accordingly, we remit the issue to the file of Ld.CIT(A) to decide the issue in dispute on merits.”

Following the above order of the Tribunal, I hereby remit the appeal back to the file of Ld.CIT(A) with directions to admit the appeal and decide the issues on merit.

6.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 22st March, 2017 at Chennai.

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