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TMI Blog2023 (12) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... o as 'the Act') relating to the Assessment Year (A.Y) 2020-21. 2. The Registry has noted that there is delay of 27 days in filing the above appeal. The assessee explained by way affidavit that he filed e-appeal in Form No. 36 on 14-10-2022 which is well within 60 days time limit. However the assessee filed physical copy of the appeal on 14-11-2022, thereby the registry has noted that there is delay of 27 days in filing the above appeal. The assessee was bona fide impression that once e-appeal is filed in time, following that filing of physical copy of appeal is also in time. This bona fide (wrong) impression may kindly be treated as sufficient cause, reason for the above delay of 27 days and the same be kindly condoned. 3. The Ld. Sr. D.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, thereby upheld the disallowance made u/s. 10(10AA) of the Act and dismissed the assessee appeal. 7. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal: 1. 143(1)(a) The Ld CIT A grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding the violation of statutory provision of Sec. 143(1)(a) of the Income tax Act 1961 the Act in the form of non-issue and service of the notice by the AO u/s 143(1)(a) of the Act before making the adjustment of Rs. 7,41,610/-. 2. 143(1)(a) The Ld. CIT A grossly erred on facts and in law in dismissing the appeal without adjudicating the ground regarding non speaking order of the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 588(E) dated 31/05/2002 which is pending before the Hon'ble High Court of Delhi in writ petition No 11846 of 2019. 5) Section 143 (1)(a): The appellant submits that it is the settled position of law that any action by way of passing of order must be by way of issuing notice and after conferring opportunity of hearing to the appellant. The appellant submits that the present respondent has not looked into the fundamental principles of "audi alterm partem" which has not been provided to the appellant as per the 1st proviso of section 143(1) of the act, but proceeded with the case on merits and CIT(A) also confirmed the addition made by CPC. The present respondent is therefore erred in conducting the faceless appeal proceedings in a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a (Refund Banker) on behalf of the Income Tax Department. The details of the status of the Refund can be obtained from website (www.tin-nsdl.com) under "Status of Tax Refunds. In case of any difficulty or delay in the receipt of refund, kindly call the State Bank of India Call Center number 18004259760 to know the status of refund. 4. If you consider that any part of this intimation requires to be rectified, you may request for a rectification u/s 154 of the Income Tax Act 1961. 10.1. We further notice from Page No. 14 of the intimation order in Table-B that there is a mismatch of Rs. 2 only in the TDS claimed by the assessee with that of the 26AS report. Thus it appears that the assessee was not put to notice the disallowances propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee of such adjustments either in writing or in electronic mode: (underline is ours) Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made: Provided also that no adjustment shall be made under sub-clause (vi) in relation to a return furnished for the assessment year commencing on or after the 1st day of April, 2018; 10.2. As per first proviso to section 143(1)(a), the total income or loss shall be computed after making following adjustments namely (i) arithmetical error in the return, (ii) incorrect claim which is apparent from any informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. The ld.NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. We therefore hereby quash the intimation issued by the CPC and allow the appeal filed by the assessee." 11. Respectfully following the above decision of ours which was again challenged by the Revenue by way of an M.A. No. 59/Ahd/2022. The same was also dismissed by this Bench vide order dated 03-05-2023. Even in the present case, we notice that the intimation passed u/s. 143(1) dated 15-07-2021 is viola ..... X X X X Extracts X X X X X X X X Extracts X X X X
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