TaxTMI 
TaxTMI 
2022 (1) TMI 93
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....e assessee has preferred the appeal are as under:- 1. The CIT(A)-1 erred in dismissing the appeal filed by the appellant against intimation passed u/s 143(1) dated 21.02.2018 even though the AO has passed the order u/s 143(3) dated 01.12.2018 as well as order u/s 154 dated 16.05.2018 amending the intimation passed u/s 143(1) and deleting all the disallowances made under intimation u/s 143(1). The appellant submits that intimation u/s 143(1) merges with order u/s 143(3) and hence the appeal against intimation u/s 143(1) becomes infructuous. The appeal against intimation u/s 143(1) was filed only as a precautionary measure. 2. The said CIT(A) erred in assuming that the deduction not allowed in the intimation u/s 143(1) is be....
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....on 11 of the Act for not filing form No.l0 within the prescribed date, assessee filed appeal before the learned C1T (A). 07. During the course of appellate proceedings before the learned C1T (A), assessee submitted its response on 17th March, 2020 stating that the learned assessing officer has already passed an order under section 154 of the Act wherein the grievance of the assessee has been redressed and further, an assessment order under section 143(3) has already been passed, therefore, the appeal of the assessee has become infructuous. 08. Learned C1T (A) noted the contention of the assessee but he did not agree with the same. He held that the benefit of section 11 had been denied to the assessee under section 143(1) of the Act, a....
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....ent proceedings. His first contention was that the learned CIT(A) should have either allowed the appeal of the assessee or treated it as infructuous as the issue under section 143(1) against which the appeal was preferred before the learned CIT(A) was already redressed by the learned assessing officer under section 154 of the Act. He further stated that even otherwise, when the assessment order under section 143(3) of the Act is passed, the intimation under section 143(1) merges with that order and, therefore, the appeal itself becomes infructuous before the learned CIT(A). He stated that even otherwise, the intimation under section 143(1) does not stay that the disallowance is made because of the late filing of form 10 & 10B. He otherwise ....
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....efore, on the basis of rectification application made by the assessee on 16/05/2018, the Centralized Processing Centre passed an order under section 154 of the Act wherein the assessee was granted deduction of Rs. 2,32,11,633/- to the extent of 15% of the total contribution and further deduction of Rs,4,50,00.000/- as amount accumulated for specific purposes. Thus, on 16/05/2018, by the above order, the grievance of the assessee was settled. The learned : CIT (A), despite noting the above fact, held that for technical purpose, the appeal of the assessee is treated as dismissed. That means, he has held that the appeal of the assessee has become infructuous. The moment it is held so that the appeal of the assessee has become infructuous, he i....