2022 (1) TMI 227

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....rejection of application u/s. 154 made by A.O. on the ground of time barring. In as much the intimation u/s. 143(1) was received on 28/06/2016 and the application u/s. 154 was in time. 2) The learned CIT(A) has erred in confirming the disallowance made by A.O. in respect to not allowing set off of b/f business loss of Rs. 1,57,785 i.e. A.Y. 1999-2000 Rs. 36,878, A.Y.2000- 2001 Rs. 75,406, A.Y.2001-2002 Rs. 45,501, against business income in A.Y. 2006-07" 3. The brief facts of the case are that the assessee filed return of income for assessment year 2006-07 on 29th December, 2016. Thereafter, the assessee has received notice dated 7th December, 2016 for payment of outstanding demand from the Assessing Officer on 15th Jan, 2016. In respo....

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....tion u/s. 143(1) of the act, therefore, the ld. counsel has submitted that ld. CIT(A) is not justified in dismissing the appeal of the assessee on technical ground in spite of the fact that no intimation u/s. 143(1) has been issued to the assessee. On the other hand, the ld. Departmental Representative supported the order of lower authorities. 6. Heard both the sides and perused the material on record. As per the material on record, assessee has filed return of income for assessment year 2006-07 on 29th December, 2016. It has received recovery notice dated 07- 06-2016 from the Assessing Officer for payment of outstanding demand of Rs. 53,147/-. In response, the assessee has reported that it has not received any intimation u/s. 143(1) of th....

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....ght to be amended was passed. But in the case of the assessee as per the material on record no intimation was served within the period of 4 years, therefore, it was not in the knowledge of the assessee that some adjustment on account of not allowing set off of carry forward business loss has been made which resulted in arising demand. In the case of (2013) taxman.com 31 (Delhi) Court on Its Own Motion Vs. CIT, we have perused the decision of Hon'ble High Court of Delhi. In response to the public litigation regarding difficulties faced by the assessee wherein regarding un-communicated intimation u/s. 143(1), the Hon'ble High Court has held as under:- "33. The second grievance of the assessee is with regard to the uncommunicated intimiation....

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....munication/service within a reasonable time. This exercise, it is desirable should be undertaken expeditiously by the Assessing Officers. CBDT will issue instructions to the Assessing Officers. 34. The onus to show that the order was communicated and was served on the assessee is on the Revenue and not upon the assessee. We may note in case an order under Section 143(1) is not communicated or served on the assessee, the return as declared/filed is treated as deemed intimation and an order under Section 143(1). Therefore, if an assessee does not receive or is not communicated an order under Section 143(1), he will never know that some adjustments on account of rejection of TDS or tax paid has been made. While deciding applications under S....