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2022 (9) TMI 1321 - AT - Income TaxAdjustments made u/s. 143(1)(a) after issuance of notice u/s. 143(2) - AO taken cognizance of the fact of issuance of notice u/s 143(2) upon removing the demand created u/s 143(1) - HELD THAT:- CIT(A), while adjudicating the appeal totally skipped the issue raised before him in respect to the merger of the 143(1) order dated 25.03.2019 into the subsequent order dated 20.12.2019 passed u/s 143(3). Assessee further submitted that no soon the proceedings u/s 143(2) are commenced the impact and effect of intimation u/s 143(1) totally vanishes and such an intimation becomes nonest. Based on these set of arguments of the assessee submitted that on this score along the order in appeal deserve to be set a side and be declared having merged into the order u/s. 143(3) passed in the case of the assessee. As the issue was technical and of verification of facts, the ld. DR was directed to submit the status report in the matter. DR filed a copy of the letter dated 23.08.2022 written by the ld. AO explaining the status of the intimation as per records Since, the very basis being the intimation dated 25.03.2019 is not reflected on the system and the consequent demand or adjustment already merged into the order of the AO passed u/s. 143(3) of the Act. There cannot remain any grievance on account of intimation dated 25.03.3019. Even the ld. AO has submitted a factual report and submitted that the intimation u/s. 143(1) dated 25.03.2019 is not reflected in to the online system and consequent demand there upon also. Thus, once the intimation which the very cause of the grievance of the assessee is not reflected and existed on records the consequent grievance also not existed and thus the appeal of the assessee becomes infructuous. Appeal of the assessee is allowed.
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