2025 (3) TMI 2258

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....DER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT Appeal Additional./JCIT(A)-2 u/s 250 of the Income-tax Act, 1961 dated 28.06.2024 which is arising out of Order passed u/s.143(1) of the Act dated 14.06.2019. 2. Assessee has raised following grounds of appeal:- 1. Under the facts and circumstances of....

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....deemed necessary at the time of hearing of the appeal. 3. Ld. AR of the assessee has filed the written submission and requested for adjudicating the case on the basis of written submissions. In these written submissions Ld. counsel for the assessee submitted that various coordinating benches of this Tribunal have consistently held that powers with the CPC for making prima facie adjournment u/s ....

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....s 143(1)(a) of the Act processed on 14.06.2019 but such adjustment falls outside the jurisdiction held by CPC and thus deserves to be deleted. I find support from following decision of coordinate Benches:- a. Sai Prerana Co-Op. Credit Society Ltd. Vs. Income Tax Officer (2023) 37 NYPTTJ 264 (Mum) b. Lanjani Co-operative Agri Society Ltd [2022] 219 ITJ (Chd) 750 c. Manoh ....