9911796707
TMI Blog2023 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... 40(a)(ia) which provides the payment on or before due date of filing u/s 139(1) of Income Tax Act. As brought to the notice of the bench that the case of the assessee was subsequently, selected for scrutiny and Ld. AO has already passed scrutiny assessment order u/s 143(3) on 24.02.2021 by National Faceless Assessment Centre Considering the facts that the case of the assessee was subsequently taken up for scrutiny assessment and subsequent assessment order u/s 143(3) has been passed on 24.02.2021, we find that the order of processing u/s 143(1) stands merged with the scrutiny assessment order passed u/s 143(3) and therefore, the appeal proceedings against the processing and adjustment made by the CPC, becomes infructuous. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on the portal as well submitted by the assessee to the Honorable Commissioner of Income Tax(Appeals) National Faceless Appeal Centre, thus by overlooking this order grave mistake is repeated by honorable Commissioner of Income Tax(Appeals) National Faceless Appeal Centre. Therefore, the order u/s 143(3) needs to be quashed. It is further submitted that the appeal against the order passed by Additional/Joint/Deputy/ Assistant commissioner of Income Tax U/s. 143 (3) is also under consideration of honorable Commissioner of Income Tax(Appeals) National Faceless Appeal Centre vide acknowledgement No. 672966220121021 Dated 12th October 2021. Therefore, the order u/s 143(1) needs to be quashed. 3. The learned Commissioner of Income Tax(Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961, whereas the assessee has deducted as well as deposited the TDS amounting to Rs. 12,90,594/- on 31st October 2018 i.e. payment after signing of balance sheet and Audit report dated 30th October, 2018, but this payment was made before the due date of return filling i.e. 31st October 2018. The Audit report and balance sheet was signed on 30th October 2018, therefore there is a difference in 3CD report and ITR of the assessee. 6. The learned Commissioner of Income Tax(Appeals) National Faceless Appeal Centre has erred in confirming disallowance of 30% amounting to Rs. 9,79,937/- out of total expenditure Rs. 31,35,073/- u/s 40(a)(ia) of the Income Tax Act, 1961, for this assessee has deposited TDS amounting to Rs. 35, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CPC u/s 143(1) of the Income Tax Act. The Ld. CIT has given reason that the payment made on 31.102018 is not within the statutory time limit. It appears that the ld. CIT(A) has taken statutory time limit for depositing the TDS as per the provision of chapter XVII instead of considering the disallowance u/s 43B and u/s 40(a)(ia) which provides the payment on or before due date of filing u/s 139(1) of Income Tax Act. It was brought to the notice of the bench that the case of the assessee was subsequently, selected for scrutiny and Ld. AO has already passed scrutiny assessment order u/s 143(3) on 24.02.2021 by National Faceless Assessment Centre. A copy of the assessment order has been filed by the Ld. AR of the assessee. Considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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