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TMI Blog2022 (1) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... was not subject matter of appeal before CIT (A)), will tantamount to giving direction to the assessing officer in the order passed u/s 143 (3) of the Act. Ld CIT (A) does not have any authority to give direction in orders which were not before him. Even otherwise the assessee has already filed such forms before the due date of filing of the return of income and is in conformity with the provisions of Section 11 (2) (C) of the act. Therefore, we do not find any reason for the learned CIT - A to give any such direction to the learned assessing officer. - Decided in favour of assessee. - I.T.A. No.1702/Mum/2020 - - - Dated:- 23-12-2021 - Ms. Suchitra Kamble (JM) And Shri Prashant Maharishi (AM) For the Appellant : Dr. K Shivram F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 12A of the Act. It filed its return of income for assessment year 2016-17 on 10/09/2016 at Rs. Nil. Subsequently, intimation under section 143(1) of the Income-tax Act, 1961 was passed on 21/02/2018 wherein certain adjustments were made to the total income of the assessee and it was assessed at ₹ 15,93,96,959/-. 04. Subsequently, notice under section 143(2) issued to the assessee on 31/07/2017. Consequently, the total income of the assessee was assessed at ₹ 92,83,180/- vide order dated 01/12/2018. 05. The assessee submitted rectification application under section 154 of the Act against the earlier intimation under section 143(1) of the Act. On 16/05/2018, the rectification application of the assessee was allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of form 10 10B and do not discuss the adjustment made under section 143(1) of the Act. Therefore, he rejected reliance on letter dated 21/02/2020 filed by the assessee and directed the assessing officer to verify whether form 10 10B be filed within the time prescribed. He further directed the assessing officer that if those are not filed within the time prescribed, the learned assessing officer should ascertain whether any condonation order has been passed by learned CIT (Exemption) or not in terms of circulars issued by CBDT. He, therefore, held that for technical purpose, the appeal of the assessee is treated as dismissed. 09. Assessee is aggrieved with that order and more precisely, with the direction of the learned CIT (A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the learned CIT (A). 12. We have carefully considered the rival contention and perused the orders of the lower authorities. Assessee filed its return of income on 10/09/2016. Intimation under section 143(1) of the Act was passed on 21/02/2018 wherein the total income of the assessee was determined at ₹ 15,93,96,959/-. The above sum is the total income comprising of school receipt, interest received on fixed deposits and other contributions. The intimation under section 143(1) did not grant any deduction as per serial Nos.16 to 22 of the intimation. Meanwhile assessee filed form 10-dated 20lh August 2016, which was submitted online on 24/08/2016, and further, form No. 10. which was also filed on 20/08/2016. The assessee also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one more angle to this issue. section 250(2) provides that the assessee has a right to be heard if the CIT (A) is deciding the appeal on the merits. Therefore if any direction is passed by the learned CIT - A, he should have given an opportunity to the assessee to meet out such observation. Therefore, the order was passed by the learned CIT A in violation of the principles of natural justice, and is not sustainable. 13. Further, in the present case the assessing officer has already passed an order u/s 143 (3) of The act and has granted assessee the benefit of Section 11 and Section 12 of the income tax act including accumulation of income. Appeal before CIT (A) was against an intimation passed u/s 143 (1) of the act. Subsequently t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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