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TMI Blog2024 (8) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, either in writing or electronically, as contained in 1st proviso to section 143(1)(a) - Counsel has evidently demonstrated before us, the failure on the part of CPC to issue such prior intimation to the assessee before making an adjustment. Thus, the only aspect which emerges in the appeal is whether the adjustment has been made in compliance to 1st proviso to sec. 143(1)(a) of the Act. Considering the facts on record and the perusal of the provisions contained in sec. 143(1)(a) of the Act, we find that on this aspect, the revenue fails. This position has not been controverted by Ld. Sr. DR also. In case, where there is no response received from the assessee then, within thirty days of the issue of such intimation, department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant without providing any reason for such addition/disallowance. (b) That on the facts and in the circumstances of the case, the order has been passed in violation of first proviso to section 143(1) which entails necessary intimation to be given to appellant before making any adjustments. (c) That on the facts and in circumstances of the case and in law, no prior intimation is given to the assessee of any proposed adjustments either in writing or in electronic mode with respect to the additions/ disallowances made in the intimation order u/s 143(1) of the Act. The said intimation order was issued to the assessee without appreciating the provisions of the law u/ s 143 of the Income Tax Act, 1961 and is therefore, bad in law. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of expenses/additions to income. 3.1. On a specific query by the Bench to the Ld. Counsel on the details of these additions, page 37 of the Intimation u/s. 143(1) was referred to which is titled as annexure - Business Profession . In the said annexure at Sl. No. 24, amount as computed u/s. 143(1) of Rs. 2,05,72,813/- is included under the sub head Others , with the particulars as Any other income not included in Profit Loss Account/any other expenses not allowable (including income from salary, commission, bonus and interest from firms in which individual/HUF/proprietary concern as a partner.) Further, in Sl. No. 32 against the particulars any amount disallowed u/s. 43B in any preceding previous year but allowable during the previous year ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit report filed by the assessee. He thus, dismissed the appeal of the assessee. Aggrieved, assessee is in appeal before the Tribunal. 4. The moot point raised before us is whether adjustment can be made by CPC u/s. 143(1)(a) of the Act while processing the return filed by the assessee without complying with the condition stipulated in first proviso to clause (a) of sub-section (1) of section 143. This fact called for specific evidence to be placed on record by the Ld. Counsel of the assessee to demonstrate that no communication or intimation was issued by the CPC, Bengaluru before making adjustment while processing the return of the assessee. In this respect, Ld. Counsel placed on record the copies of screen shots from the Income Tax e- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain incomes , if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation given to the assessee of such adjustments either in writing or in electronic mode: 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 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be served on the assessee, either in writing or electronically, as contained in 1st proviso to section 143(1)(a) of the Act. Ld. Counsel has evidently demonstrated before us, the failure on the part of CPC to issue such prior intimation to the assessee before making an adjustment. Thus, the only aspect which emerges in the appeal is whether the adjustment has been made in compliance to 1st proviso to sec. 143(1)(a) of the Act. 9. Considering the facts on record and the perusal of the provisions contained in sec. 143(1)(a) of the Act, we find that on this aspect, the revenue fails. This position has not been controverted by Ld. Sr. DR also. Even if we assume for a moment that such an intimation was given to the assessee in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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