PAWAN HANS LIMITED,NOIDA vs. DCIT, CIRCLE- 19(2), DELHI

ITA 1799/DEL/2025Status: DisposedITAT Delhi12 November 2025AY 2018-19Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)8 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that if the Assessing Officer merely adopted the income as assessed in the Section 143(1) intimation in the Section 143(3) assessment order without independent discussion or adjudication, the intimation does not merge with the assessment order. Therefore, a separate appeal against the intimation remains maintainable.

What were the facts?

The assessee appealed against the CIT(A)'s order dismissing their appeal, which had challenged an intimation under Section 143(1) of the Income Tax Act. The CIT(A) held that the appeal was not maintainable as the Section 143(1) intimation merged with the subsequent assessment order under Section 143(3).

What were the issues?

Whether an appeal against an intimation under Section 143(1) is maintainable when a regular assessment under Section 143(3) has also been made, and if the former merges with the latter.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 143(4),Section 246A,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Appellant: Shri Ved Jain, Advocate, Shri Aayush Garg, CA &, Ms. Upadhyay, CA
For Respondent: Shri Mahesh Kumar Bansal, CIT DR
Hearing: 27.08.2025

PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld. Addl./JCIT (Appeals)-2, Bangalore dated 10.01.2025 for the AY 2018- 19 in dismissing the appeal of the assessee holding that the order passed u/s 143(1) is merged with the regular assessment made u/s 143(3) of the Act and therefore the intimation does not have legs to 1 PAWAN HANS LIMITED, NOIDA stand on its own once the regular assessment proceedings are initiated and the appeal against the intimation/order u/

The order continues below.

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