2023 (6) TMI 1382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC) vide Order No. ITBA/NFAC/S/250/2021-22/1041345222(1) dated 23.03.2022 against the assessment order of Income Tax Department, National e-Assessment Centre, Delhi u/s. 143(3) r.w.s. 143(3A) & 143(3B) of the Income-tax Act, 1961 (hereinafter referred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eave to add/modify/alter any or all the grounds during the course of hearing/pendency of appeal." 3. In the present case, appeal is against the intimation passed u/s. 143(1)(a) of the Act on account of processing of return by Centralised Processing Centre (CPC), Bengaluru. Ld. CIT(A) has given relief by holding that the adjustment made in processing of return is beyond the scope of prima facie a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment order to the Ld. Sr. DR, it was submitted that an appeal is pending before the Ld. CIT(A), National Faceless Appeal Centre (NFAC). 3.2. We note that once an assessment order has been passed u/s. 143(3), the intimation u/s. 143(1) merges into the said assessment order and looses its standalone existence. The chronology of events in this respect is important which is as under: (i) Intimatio....