TaxTMI 
TaxTMI 
2024 (7) TMI 1808
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....ed as to 'the Act') arising out of the intimation dated 23.12.2021 passed by the ADIT, Centralized Processing Centre, Bengaluru under Section 143(1) of the Act for Assessment Year 2020-21. 2. The appellant's case was selected for scrutiny under Section 143(3) of the Act by and under notice under Section 143(2) issued on 29.06.2021. The order of intimation under Section 143(1) of the Act was ultimately issued to the appellant on 23.12.2021 inter alia making adjustment of an aggregate amount of Rs.23,23,80,888/-. The assessment was finalized on 21.09.2022 under Section 143(3) r.w.s 144B of the Act; upon assessment of income at Rs.152,67,30,446/- as against the returned income of Rs.127,51,22,620/- and refund was reduced to the tune of Rs. ....
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....Misc. Application Nos. 29 of 2022 having regard to the Covid-19 pandemic, the appeal before the Learned CIT(A) was barred by limitation by 135 days. Further that, the intimation order under Section 143(1) got merged with the order under Section 143(3) of the Act and thus the said appeal was found not maintainable by the Learned CIT(A). Hence, the instant appeal before us. 4. Learned CIT(A), as it appears from the order impugned observed the following while rejecting the appeal preferred by the assessee : "3.4. I have carefully considered the explanation of the appellant in support of its delay in filing of appeal. In the present case, since the appellant is claiming bona fide bellef it is for them to establish that they were ent....
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....AO on the belief that it can get a favourable order from the AO. Once, the assessment order passed by the AO, went against the appellant, then the appeal was filed against the intimation u/s 143(1) of the Act. which is clearly evident from the facts admitted by the appellant. Therefore, from the above sequence of events, it is very clear that subsequent filing of the appeal against the intimation u/s 143(1) of the Act, is only an afterthought. Thus, there is no merit in the reasons given by) the appellant in the petition for condonation of delay in filing of the appeal. Be that as it may, coming back to the legal position evolved by the decision of various High Courts, including the Hon'ble Supreme Court in number of cases, whe....
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...., 1963, declining to condone a delay of 254 days, because the reasons assigned for the condonation were not sufficient reasons for condonation of the delay. I am further fortified by the decision of the Hon'ble Supreme Court in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors, dated 08/07/2010, where it has held in para 6 that "Law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribed and the courts have no power to extend the period of limitation on equitable grounds". The decision supra also holds that Section 5 of the Limitation Act are to apply para materia, Section 3 of the Limitation Act requires that suits or proceedings instituted ....
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....een condoned, consequently the appeal of the appellant becomes non-est and therefore the same is not admitted. Keeping in view the facts and circumstances and the decision of the Honourable Courts and also the fact that since the appeal of the appellant is not admitted, the grounds of appeal raised by the appellant are not adjudicated on merit and the appeal is Dismissed. 4. Without prejudice to the above, it may be stated that the prominent question that arises from the current factual matrix involved in this appeal is whether the intimation order u/s 143(1) survives when the subsequent order u/s 143(3) of the Act has been passed. In view of the ratio laid down by the Hon'ble Apex Court in the case of Commissioner of ....
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....en prejudiced by the order of intimation as the same has culminated in the final order of assessment under Section 143(3) of the Act. Once the order under Section 143(3) of the Act is passed the order of intimation lost its force and got merged with the final order of assessment under Section 143(3) of the Act. 6. We have heard the rival contentions made by the respective parties and perused the materials available on record. After careful consideration of the entire aspect of the matter, we find that when the order under Section 143(3) of the Act is passed by the AO, the order of intimation under Section 143(1) of the Act naturally got merged with the same and the said order independently lost its force. Therefore, the appeal preferred ....