Appeal Dismissed as Infructuous: Intimation Merged with Assessment Order After Abatement Post-Search.

The Tribunal dismissed the appeal as infructuous after condoning a 46-day delay. The intimation u/s 143(1) had merged into the assessment order u/s 153A, following the quashing of the assessment order u/s 143(3) as an abated year post-search. Consequently, the appeal against the intimation was rendered redundant.

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Issues involved: Appeal against order passed by Ld. CIT(A) regarding delay in filing appeal, adjustment made u/s 143(1) disallowing deduction u/s 80IC, merger of intimation u/s 143(1) into assessment order u/s 143(3) and u/s 153A.

Delay in filing appeal: The appeal filed by the assessee was against the order passed by Ld. CIT(A) regarding an adjustment made u/s 143(1) disallowing deduction claimed u/s 80IC. The delay of 46 days in filing the appeal was attributed to multiple proceedings including processing of return u/s 143(1), scrutiny assessment u/s 143(3), and assessment u/s 153A conducted after a search. The delay was explained due to the complexity of events in the assessment year 2018-19.

Merger of intimation u/s 143(1): The Tribunal noted that once an assessment order is passed u/s 143(3), the intimation u/s 143(1) merges into the assessment order and loses its standalone existence. In this case, the assessment order passed u/s 143(3) was quashed in the first appeal due to it being an abated year following a search. Consequently, the intimation u/s 143(1) was revived. However, another assessment was completed u/s 153A for the same year, making the appeal against the intimation u/s 143(1) infructuous as it merged into the assessment order u/s 153A.

Chronology of events: The sequence of events included the intimation u/s 143(1) dated 12.01.2020, assessment order u/s 143(3) dated 19.04.2021, assessment order u/s 153A dated 30.03.2022, CIT(A)'s order against 143(1) dated 31.08.2022, CIT(A)'s order quashing the 143(3) assessment, and the pending appeal against the 153A assessment. The Tribunal considered these events and dismissed the appeal as infructuous due to the merger of the intimation u/s 143(1) into the assessment order u/s 153A, which was pending before the CIT(A).

In conclusion, the Tribunal dismissed the appeal as infructuous after condoning the delay, as the intimation u/s 143(1) had merged into the assessment order u/s 153A, rendering the appeal redundant.

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