AI Drafter 
TaxTMI 
TaxTMI 
2025 (7) TMI 815
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....ad in law, contrary to facts, provision of law and against the principles of natural justice as such deserves to be quashed. 3. That Ld CIT(A) is not justified in confirming the order passed by Ld. DCIT, CPC passed u/s 143(1) of the Income Tax Act, 1961 by making adjustment of Rs. 74,08,038/- after issuance of notice u/s 143(2) of the Income Tax Act, 1961 which is void ab initio and needs to be quashed 4. That Ld CIT(A) is not justified in confirming the adjustment of Rs. 16,97,151/- made by Ld. DCIT CPC, Bangalore on account of followings: a). Inconsistency in Total amount of disallowance under sec 37 of Rs. 15,31,712/- and b). Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date (36(1)(va)) of Rs. 1,65,439/- in computing the income u/s 143(1) of the Income Tax Act, 1961 which is based on surmises and conjectures and not permitted u/s 143(1)(a) of the Income Tax Act, 1961. As such computation made u/s 143(1) by Ld DCI T, CPC Bangalore making adjustmen....
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....period of 30 days to the assessee to submit its response as mandated under second proviso to Sec 143(1)(a) and therefore the said adjustment is against the principles of natural justice and contrary to provisions of law and therefore, the intimation order passed u/s 143(1) dated 30.03.2019 by the ld. DCIT, CPC, Bangalore needs to be quashed being void-ab-initio. The said additional ground no.9 is reproduced hereunder:- Ground No.9 That Ld. CIT(A) (NFAC) is not justified in upholding order passed by Ld DCIT (CPC) Bangalore by making adjustment of Rs. 74,08,038/- without providing a period of 30 days to appellant to submit its response as mandated under second proviso to Sec 143(1)(a) and before the expiry of 30 days from the date of intimation given to appellant proposing said adjustment is against the principles of natural justice and contrary to provisions of law. As such the action of CIT(A) (NFAC) needs to be undone and intimation order passed Us 143(1) by Ld DCIT (CPC) needs to be quashed being void ab initio. 6. The additional ground raised by the assessee is purely legal in nature and goes to the root of the matter. All the facts for deciding this additio....
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....he affidavit and also placed at page number 5 of the paper book, wherein the screenshot states 'view response', where the assessee had submitted its response for assessment year 2022-23 in response to similar notice for proposed adjustment u/s 143(1)(a) dated 14.12.2022. In this regard, the assessee relied upon the decision of the Tribunal of the Kolkata Bench, in the case of Aashirvad Villa Limited in ITA No.1372/Kol/2023, wherein, the documentary evidences placed on record and the e-proceedings downloaded from the Income Tax Portal, nowhere suggested that the time limit of 30 days available to the assessee to submit its response as per second proviso to section 143(1)(a) of the Act was followed and it was held that such an intimation to the assessee was held to be bad in law. In view of the order of the Tribunal, the assessee submitted that section 143(1) of the Act dated 30.03.2019 passed in the case of the assessee for AY 2017-18 should be treated as bad in law and be quashed. 9. The ld. DR could not controvert the facts stated by the ld. Counsel for the assessee and relied upon the order of the authorities below. 10. We have heard the rival submissions and perused the ma....
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....ther that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made;] 11. As stated above, the adjustment was made on 30.03.2019 without receiving the response of the assessee and also before the time available to the assessee i.e. 22.04.2019 to submit the response by the assessee to the notice u/s 143(1)(a) of the Act dated 23.03.2019. On similar facts, the Kolkata Bench of the Tribunal in the case relied by the assessee held as under:- 6. We have heard the rival contentions and perused the records placed before us. The assessee has adjusted intrahead loss with the gain of long-term capital gain during the assessment year under consideration. The assessee has claimed this loss in the return of income, which was rejected by the ld. Assessing Officer without giving reasonable opportunity to the assessee and issued intimation under section 143(1). The ld. D.R. relied on the order of this Tribunal dated 30th May, 2023 in the case of Income Tax Officer (Exemption) -vs.- Camellia Educare Trust reported in [202....
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....c and are not adjudicated. 14. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 06^th June, 2025. ============= Document 1 Indian-Non Judicial Stamp Haryana Government Affidavit Date : 14/05/2024 Stamp Duty Paid : Rs. 101 Certificate No. GON2024E1730 GRN No. Rs. 0 116625377 Penalty : Deponent Name : Samsung c and t corporation India pvt ltd Landmark : Phase 2 metro station H.No/Floor : 19 Sector/Ward : 24 City/Village : Dif cyber city State : Haryana District : Gurugram Phone : 99 ****** 25 Others : Dass gupta and associates NOTARIAL NOTARY Purpose : Affidavit for ITAT Appeal of FY 1 to be submitted at Samsung R V. SINGH Advonal.12 The authenticity of this document can be verified by scanning this QrCode Through smart phone or on the website https Megrésfiry nic.in 24-10-2027 GOVT. OF INDO AFFIDAVIT T, langHyuck Son Director of M/s Samsung C&T Corporation India Pvt. Ltd. (herein after referred as 'company'), Son of Jintag Son, R/o Flat No. F9, 30C, Tower F9, Society Golf Estate, Phase 1, Sector 65, Gurgaon, Haryana-122002, do hereby sole....