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TMI Blog2022 (1) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- 1. The CIT(A)-1 erred in dismissing the appeal filed by the appellant against intimation passed u/s 143(1) dated 21.02.2018 even though the AO has passed the order u/s 143(3) dated 01.12.2018 as well as order u/s 154 dated 16.05.2018 amending the intimation passed u/s 143(1) and deleting all the disallowances made under intimation u/s 143(1). The appellant submits that intimation u/s 143(1) merges with order u/s 143(3) and hence the appeal against intimation u/s 143(1) becomes infructuous. The appeal against intimation u/s 143(1) was filed only as a precautionary measure. 2. The said CIT(A) erred in assuming that the deduction not allowed in the intimation u/s 143(1) is because of not filing Form 10 was filed on 20.08.2016 i.e. w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed appeal before the learned C1T (A). 07. During the course of appellate proceedings before the learned C1T (A), assessee submitted its response on 17th March, 2020 stating that the learned assessing officer has already passed an order under section 154 of the Act wherein the grievance of the assessee has been redressed and further, an assessment order under section 143(3) has already been passed, therefore, the appeal of the assessee has become infructuous. 08. Learned C1T (A) noted the contention of the assessee but he did not agree with the same. He held that the benefit of section 11 had been denied to the assessee under section 143(1) of the Act, as the necessary form 10 had not been uploaded. He further noted that now the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her allowed the appeal of the assessee or treated it as infructuous as the issue under section 143(1) against which the appeal was preferred before the learned CIT(A) was already redressed by the learned assessing officer under section 154 of the Act. He further stated that even otherwise, when the assessment order under section 143(3) of the Act is passed, the intimation under section 143(1) merges with that order and, therefore, the appeal itself becomes infructuous before the learned CIT(A). He stated that even otherwise, the intimation under section 143(1) does not stay that the disallowance is made because of the late filing of form 10 & 10B. He otherwise submitted that form 10 was filed on 20th August, 2016 and form 10 B was filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Centralized Processing Centre passed an order under section 154 of the Act wherein the assessee was granted deduction of Rs. 2,32,11,633/- to the extent of 15% of the total contribution and further deduction of Rs,4,50,00.000/- as amount accumulated for specific purposes. Thus, on 16/05/2018, by the above order, the grievance of the assessee was settled. The learned : CIT (A), despite noting the above fact, held that for technical purpose, the appeal of the assessee is treated as dismissed. That means, he has held that the appeal of the assessee has become infructuous. The moment it is held so that the appeal of the assessee has become infructuous, he is not capable of passing any direction to the assessing officer. Had he decided the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have any authority to give direction in orders which were not before him. Even otherwise the assessee has already filed such forms before the due date of filing of the return of income and is in conformity with the provisions of Section 11 (2) (C) of the act. Therefore, we do not find any reason for the learned CIT - A to give any such direction to the learned assessing officer. Accordingly, ground number 1 - 3 of the appeal of the assessee is allowed and the directions given by the learned CIT - A with respect to the verification of filing of form number 10 and 10 B within time prescribed is unwarranted and hence are deleted.
14. Accordingly, appeal filed by the assessee is allowed.
Order pronounced in the open court on 23.12.20211 X X X X Extracts X X X X X X X X Extracts X X X X
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