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TMI Blog2023 (6) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order, it being an abated year owing to search - HELD THAT:- We note that once an assessment order has been passed u/s. 143(3), the intimation u/s. 143(1) merges in the said assessment order and looses its standalone existence. In the present case before us, appeal is against the intimation u/s. 143(1) which merges into the assessment order passed u/s. 143(3) of the Act. The said assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irish Agrawal, Accountant Member For the Appellant : Shri Kishor Jain, FCA. For the Respondent : Shri N.T. Sherpa, JCIT. ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER : This appeal filed by the assessee is against the order passed by Ld. CIT(A), Central, North-East Region, Gwahati vide Appeal No. Nil dated 31.08.2022 against the Intimation passed by ADIT, CPC, Bengaluru u/s. 143(1) of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Centre (CPC), Bengaluru, dated 12.01.2020 wherein an adjustment has been made of Rs.1,53,31,924/- by disallowing deduction claimed u/s. 80IC of the Act, for not furnishing audit report in Form 10CCB within the prescribed time limit. 4. From the perusal of the petition for condonation of delay, the facts narrated therein reveals that year under consideration i.e. AY 2018-19 was subjected to scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter is pending before the Ld. CIT(A). 5. We note that once an assessment order has been passed u/s. 143(3), the intimation u/s. 143(1) merges in the said assessment order and looses its standalone existence. In the present case before us, appeal is against the intimation u/s. 143(1) which merges into the assessment order passed u/s. 143(3) of the Act. The said assessment order has been quashed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shing 143(3) Order, being abated year (f) CIT(A) order against 153A assessment -Pending 6. Considering these facts, we find that the present appeal being against intimation u/s. 143(1) is rendered as infructuous owing to its merger into the assessment order passed u/s. 153A, it being abated year and pending before Ld. CIT(A). Accordingly, we dismiss the present appeal as infructuous after condonin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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