9911796707
TMI Blog2020 (1) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... no appeal lies against the intimation issued by the CPC under section 143( 1) of the Act unless the assessee approaches the CPC for rectification. From the perusal of the provision is reproduced hereinabove it is abundantly clear that there is no requirement in law to approach to the CPC for rectification of the order, if the assessee is aggrieved by the order and denies his liability as per the intimation received by him under section 143 (1) of the Act. We are of the opinion that the matter is required to remand back to the file of CIT(A) for fresh adjudication on merits as we hold that the appeal lies before the CIT(A) against the order passed u/s.143(1) of the Act by the CPC. Admittedly the assessee is affected by the order/intimatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CPC it had no jurisdiction to make such a prima facie adjustment u/s 143(1) and hence such intimation u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because the additional grounds of appeal filed by the assessee before the Ld. CIT(A) have not been considered by the Ld. CIT(A). 6. Because on facts and in the circumstances of the case, the Ld. CIT(A) has erred in not allowing the assessee a sum of ₹ 20,73,725/- paid to Dakshnanchal Vidyut Vitran Niga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its detailed computation as how the disallowance of ₹ 21,11,752/- has been made including disallowance of ₹ 24,057/- on account of payment of shop rent to Krishi Utpadan Mandi Samiti and of ₹ 20,72,735/- against Electricity Bill to Dakshinanchal Vidyut Vitran Nigam Ltd. made by cash, and a further amount of ₹ 13,970/- is disallowed under section 36. 6. It is seen that in the various grounds taken by the assessee he is trying to argue case by filing evidences as is done during scrutiny assessments and not u/s143(1) under centralized computerized processing. In view of the procedures that exist for computerized processing, assessee is advised to first file a rectification application online and contact his juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a nonresident; (e) an order under sub-section (2) or sub-section (3) of section 170; (f) an order under section 171; (g) any order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; (b) an order specified in clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of sub-section (1) or an order under section 104, as it stood immediately before the 1st day of April, 1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment year made against the assessee, being a company; (c) an order of assessment made after the 30th day of September, 1984, on the basis of the directions issued by the Deputy Commissioner under section 144A; (d) an order made by the Deputy Commissioner un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Commissioner or Commissioner if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter, from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
