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

....ndent : Shri Sanjay Mody, FCA. ORDER 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 In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng order u/s. 250 of the Act. 4. The appellant craves the leave 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 adjustm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecific question by the Bench on the status of appeal against this assessment 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 ....