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TMI Blog2022 (5) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... turn of Income and another column showed As computed under section 143(1) . There is no description in this intimation or explanation/note why such disallowance or addition made by the CPC in the 143(1) proceedings. A return can be processed u/s. 143(1) by making adjustments on six types of adjustments only. The first proviso to section 143(1)(a) make it very clear that no such adjustment shall be made unless an intimation is given to the assessee of such adjustment either in writing or in electronic mode. Apparently in the case of the assessee, no intimation had been given to the assessee for making any adjustment or disallowance either in writing or in electronic mode. Thus, the CPC center has not followed the first proviso to sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/Ahd/2021 - - - Dated:- 27-4-2022 - SMT. ANNAPURNA GUPTA , ACCOUNTANT MEMBER AND T. R. SENTHIL KUMAR , JUDICIAL MEMBER Assessee by : Shri Parimalsinh Parmar , AR Revenue by : Shri Alpesh Parmar , Sr. DR ORDER PER T. R. SENTHIL KUMAR , JUDICIAL MEMBER This appeal is filed by the assessee against order dated 30.7.2021 passed by the National Faceless Appeal Centre ( NFAC for short) relating to the assessment year 2018-19. 2. Brief facts of the case is that the assessee is a partnership firm. For the Asst. Year 2018-19, the assessee filed its return of income on 19.10.2018 declaring total income at Rs. 26,03,941/-. The return of income was processed under section 143(1) of the Income Tax Act, 1961 ( the Act for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' contribution to PF and ESIC of Rs. 2,10,743. iii) In law and in the facts and circumstances of the Appellant's case, the learned Assessing Officer has grossly erred in charging interest u/s. 234C of Rs. 17,812. iv) In law and in facts and circumstances of the Appellant's case, the learned Assessing Officer has grossly erred in raising demand of Rs. 35,540. 4. The ld. counsel for the assessee pleaded that Ld. NFAC has grossly erred in deciding the debatable issue viz. disallowance made under section 36(1)(va) of the Act in 143(1)(a). Further, there are divergent views are being expressed by various High Courts on late payment of PF ESI. As against the decision in the case of Gujarat State Road Transport Corpora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 142, such return shall be processed in the following manner, namely:-- *** **** *** (a) the total income or loss shall be computed after making the following adjustments, namely:-- (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure 82[or increase in income] indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made unless an intimation is given to the assessee of such adjustment either in writing or in electronic mode. Apparently in the case of the assessee, no intimation had been given to the assessee for making any adjustment or disallowance either in writing or in electronic mode. Thus, the CPC center has not followed the first proviso to section 143(1)(a) of the Act. This position was not controverted by the Ld. DR also. Assuming a moment, if such an intimation is given to the assessee as per first proviso, then the second proviso stipulates that if any response is received from the assessee, the same should be considered before making any adjustment or disallowance, and also in a case where NO response is received, then within thirty day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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