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TMI Blog2024 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 143(3) of the Act and is rejected u/s 143(1) of the Act. The impugned appeal order is itself unjustified. The grievances of the assessee is that the return under section 143(1) was duly processed and addition was made without giving an opportunity to the assessee which clearly violated the 2 nd Proviso of section 143(1) of the Act. The fact is duly accepted by the revenue in order framed u/s 143(3) of the Act. The same authority on same ROI cannot take divergent view as per their whims. Further, the ld. AO has violated the 2nd Provision of the Sec. 143(1) of the Act without giving reasonable opportunity to assessee the adjustment done. Accordingly, the addition amount are deleted. The impugned appeal order is set aside and the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been properly construed and regard being had to facts of the case claim of Rs. 3754222/- u/s 11(1) of the Act should not have been disallowed. 3. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals) erred in confirming action of the Assessing Officer making adjustment in intimation under section 143(1) of the Act without providing opportunity to the appellant as provided under section 143(1)(a) of the Act which makes adjustments illegal and contrary to the provisions of the Act. 4. The learned Commissioner of Income Tax (Appeals) erred in confirming order made under section 143(1) of the Act which is illegal, bad-in-law, ultra virus and without allowing reasonable opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 139(4A) of the Act beyond the due date as per the provisions of section 139(1) of the Act. Accordingly, the Ld.CIT(A), the appellate authority has no power to condone the delay for delay filing of the return. Accordingly, the addition was upheld u/s 143(1) of the Act. Being aggrieved on the appeal order, the assessee filed an appeal before us. 3. The Ld.AR argued and filed a written submission which is kept in record. The Ld.AR first argued that the deduction of expenses under section 11(1) and other adjustment was made under section 143(1) without giving the reasonable opportunity to assessee, which violates the 2 nd Proviso of section 143(1) of the Act. The Ld.AR further invited our attention in the order passed under section 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular No. 17/2022 dated 17-07-2022 which is as under Sub: Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years Reg. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as 'Act'), the Central Board of Direct Taxes (CBDT) by Circular No.3/2020[F.No.197/55/2018-ITA-l] dated 03.01.2020 authorized the Commissioners of Income-tax to admit applications of condonation of delay in filing Form No. 9A and Form No. 10 for A Y 2018- 19 or for any subsequent Assessment Years where there is delay of up to 365 days and decide on merits 2. Further to the powers delegated to Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 the disallowance u/s 143(1) is retained as the assessing officer also has no power to condone the delay in filing of the return and audit report. The appellant can file a condonation petition before the appropriate authority to condone the delay in filing of return and audit report. 5. We heard the rival submissions and considered the documents available on record. First, the observation of the Ld. Assessing Officer in the order under section 143(3) dated 20/09/2022 is reproduced as below: - 3. The school is running for standard I to X and the teachers are assigned the classes as per time table. There are no specific teachers for specific classes or specific subjects. The were employees on full time basis and on monthly salary basis. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn under section 143(1) was duly processed and addition was made without giving an opportunity to the assessee which clearly violated the 2 nd Proviso of section 143(1) of the Act. Here, a quick look on section 143(1) of the Act and 2nd Provision as below: - 143. 18 [(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely: - (i) any arithmetical error in the return; 23[***] (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; [(iii) disallowance of loss claimed, if return of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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