2025 (9) TMI 1557

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....t : Shri Kausik Ray, JCIT ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals pertaining to Assessment Years 2020-21 and 2021-22 at the instance of assessee are directed against the separate orders dated 24.02.2024 passed by Addl/JCIT(A)-13, Mumbai passed u/s.250 of the Income-tax Act, 1961 (in short 'the Act') which in turn are arising out of respective Intimation order....

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....reby making the prima-facie adjustment of the amounts claimed by it. 3. Aggrieved assessee filed appeal(s) before the ld.CIT(A) and the ld.CIT(A) confirmed the action of the CPC for both the years. Finding of ld.CIT(A) is similar for both the years under appeal and the same is reproduced below : "5.4.6 On going through the same, it is noted that the Hon'ble Courts are very clear in....

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....s during the course of appellate proceedings, the appellant has been provided multiple opportunities to substantiate its claim with documentary evidence however the fact remains the same." 4. Now the assessee is in appeal before the Tribunal challenging the impugned order. 5. When the appeals were called for, none appeared on behalf of the assessee despite due service of notice of hearing. W....

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.... in the past. 7. The facts emerging from the impugned orders is that the assessee did not file the correct Audit Report even when sufficient opportunity was provided by the CIT(A). As far as intimation u/s.143(1)(a) of the Act is concerned, the CPC had made prima-facie adjustment based on the wrong Audit Report and observations of the Tax Auditor. Though the asseseee is claiming that no prior i....