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TMI Blog2022 (9) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... f status taken by the department as AOP/BOI, the intimation u/s 143(1) has directly mentioned that the Tax payable is Rs. 1,04,496/-. The Ld. AR enclosed the decision of the Rajkot bench of Tribunal in case of Jalia Sevak Samaj [ 2022 (7) TMI 1317 - ITAT RAJKOT ] which is identical to the present assessee s case. CIT(A) has only considered the aspect of Section 115C of the Act, but has not dealt with the issue of change of status of the Assessee without its intimation by the department. Therefore it will be appropriate to remand back this issue to the file of the Assessing Officer, CPC with the direction to verify the status of the assessee after taking cognizance of the Trust Deed and other relevant material and pass appropriate order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- without considering the grounds of appeal taken before him and without deciding any of the same giving any notice and giving any opportunity to submit the explanation. The determination needs deletion. 7. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- ignoring principles of natural justice. The determination needs deletion. 8. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- ignoring judicial guidelines. The determination needs deletion. 9. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,48,322/- but calculated the tax liability as under: i. Rs. 1,07,631/- - Income tax at normal rate including surcharge ii. Rs. 51,093/- - Interest u/s 234A, 234B 234C Rs. 1,58,724/- - Total 4. Being aggrieved by the intimation under Section 143(1) of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. At the time of hearing none appeared on behalf of the assessee, but the written submissions were filed by the Ld. AR which is taken on record as submissions of the Assessee. Besides this, we are taking note of the submissions of the assesse made before the CIT(A) as well. 6. The written submissions filed by the Ld. AR are as follows (reproduction of the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mavilayi Society Co operative Bank Ltd. U ORS vs. CIT, dated January 12, 2021. Where it is provided that a debatable issues is beyond the scope to be disallow while processing the return u/s. 143(1). In the instant case the law does not provide a separate column in the return of income for mentioning the status and since the assesse has claim the status as trust at least the Ld. A.O. ought to have given notice seeking clarification on the issue involve. Thus even without giving notice the basic requirement contain in the Finance Act has remain to be followed. 7. It is therefore submitted that an intimation u/s 143(1) may kindly be cancelled and the Ld. A.O. may be directed to tax the status as per return of income and delete the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee is trust. But without verifying as well as intimating the assessee about the change of status taken by the department as AOP/BOI, the intimation u/s 143(1) has directly mentioned that the Tax payable is Rs. 1,04,496/-. The Ld. AR enclosed the decision of the Rajkot bench of Tribunal in case of Jalia Sevak Samaj (supra), which is identical to the present assessee s case. The CIT(A) has only considered the aspect of Section 115C of the Act, but has not dealt with the issue of change of status of the Assessee without its intimation by the department. Therefore it will be appropriate to remand back this issue to the file of the Assessing Officer, CPC with the direction to verify the status of the assessee after taking cognizance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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