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TMI Blog2023 (6) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) to hear the appeal of the assessee on merits, after giving due opportunity of hearing to the assessee, in accordance with law. As in DEERE AND COMPANY C/O JOHN DEERE INDIA PRIVATE LIMITED [ 2021 (11) TMI 503 - ITAT PUNE] ITAT held that any order passed under the Act against the assessee, impliedly including an order u/s 139(9) in the circumstances as are obtaining in this case, having the effect of creating liability under the Act which he denies or jeopardizing refund, gets covered within the ambit of clause (a) of section 246A(1). Therefore, even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) of the Act, in view of the observations made by the ITAT in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 143 (1) of the Act by CPC, Bengaluru vide intimation dated 08-05-2020, in which the credit of TDS brought forward from earlier years was not allowed to the assessee. In the earlier years, the assessee had received advance towards sale of property on which TDS was deducted, however, since the conveyance deed with respect to this property was entered into during the impugned assessment year, the assessee offered the income from sale of aforesaid property in this year and took the credit of TDS deducted in the earlier assessment year, during this assessment year. The assessee filed appeal before Ld. CIT(Appeals) against non-granting of TDS which was denied, vide intimation issued under section 143 (1) of the Act. 4. In appeal, Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to in sub-section (12) of section 144BA] or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; As can be seen from the above, appeal can be filed against the intimation u/s 143(1) where the appellant objects to the making of adjustments u/s 143(1). In the case under consideration, no adjustment u/s 143(1) has been made, whereas, the appellant has sought for granting of TDS credit of earlier years which is not an adjustment u/s 143(1) of the total income. Therefore, the issue raised by the appellant is not within the mandate provided u/s 246(1)(a) of the Act. In view of this, the issue raised by the appellant cannot be adjudicated here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an intimation under sub-section (1) or subsection (1B) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA] or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;" 8. We observe that section 246A speaks about appeal against order passed under sub-section (1) or sub-section (1B) of section 143(1) of the Act, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(9), having effect of creating liability under Act which he denies or jeopardizing refund, gets covered within ambit of clause (a) of section 246A(1). The ITAT held that where Assessing Officer treated return as invalid under section 139(9) because of mismatch between figure of income shown in return and that in Form 26AS, order passed by him was akin to an order refusing refund under section 237 making it appealable under section 246A(1)(i). Accordingly, even looking into the ratio of the aforesaid ruling, the ITAT held that any order passed under the Act against the assessee, impliedly including an order u/s 139(9) in the circumstances as are obtaining in this case, having the effect of creating liability under the Act which he denies or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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