THE CHORODE SERVICE CO-OPERATIVE BANK LTD, LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE
What did the Tribunal hold?
The Tribunal agreed with the Revenue's technical argument that the appeals should have been filed against the Section 143(1) orders. Therefore, the appeals against the Section 143(3) orders were dismissed on this technical ground.
What were the facts?
The assessee filed appeals against orders under Section 143(3) of the Income Tax Act. The Revenue argued that the appeals should have been filed against the Section 143(1) orders, not the Section 143(3) orders, as the additions in question were made in the 143(1) intimations and not independently discussed in the 143(3) assessment orders.
What were the issues?
Whether an appeal against a Section 143(3) assessment order can be used to challenge additions made in a prior Section 143(1) intimation when those additions were not independently discussed or adjudicated in the Section 143(3) order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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- Vaveru Co-operative Rural Bank Ltd. v. CIT299 citing396 ITR 371 · 2017 · HC
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Per Bench : These two assessee’s appeals in ITA No.122/Coch/2024 & ITA No.123/Coch/2024 for assessment year 2018-2019 & 2020-2021, respectively, arise out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059066843(1) & 1059102497, both dated 26.12.2023, in proceedings u/s.143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter.
Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte against the assessee.
Learned CIT-DR appearing for the Revenue at the outset takes us to the CIT(A)/NFAC’s identical lower appeal d
The order continues below.
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