TMI Blog2022 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ot demonstrated from any material that the intimation u/s. 143(1) for the assessment year 2006-07 was served within the four years of passing the intimation. It is mentioned in the finding of the Hon ble High Court 2013 (3) TMI 316 - DELHI HIGH COURT] that while deciding application u/s. 154, the Assessing Officer is required to know and follow the aforesaid principle laid down in the finding of the Hon ble High Court. Since the Assessing Officer has not communicated the intimation u/s. 143(1) to the assessee as elaborated supra, therefore, in the light of the finding of the Hon ble High Court as supra, we direct to consider the case of the assessee on merit after examination of the claim of the assessee. In the result, this ground of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as brought to the notice of the Assessing Officer vide letter dated 21st June, 2016 that it had not received any intimidation u/s. 143(1) for the assessment year 2006- 07 on the basis of which outstanding demand of ₹ 53,147/- was reported in the notice. Thereafter, the Assessing Officer has issued letter dated 24th June, and provided copy of intimation for assessment year 2006-07 and requested the assessee to make payment of demand pertaining to the ay2007- 08. The assessee has informed the Assessing Officer vide letter dated 11th July, 2016 that it has just received the intimation u/s. 143(1) on 28-06-2016 and brought to his notice that credit of brought forward losses and credit of unabsorbed depreciation was not given. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h June, 2016 the Assessing Officer had supplied the copy of intimation u/s. 143(1) of the act. After perusal of the intimation received from the Assessing Officer on 26th June, 2016 the assessee has noticed that in the intimation set off of brought forward losses were not allowed because of which assessee was asked to pay the demand of ₹ 53,150/-. Since it was mistake apparent on record, the assessee has applied for rectification u/s. 154 vide dated 11th July, 2016. The Assessing Officer had rejected the application u/s. 154 on the ground that application of rectification of the assessee was time barred. In this regard, we observed that ld. CIT(A) has not considered the aforesaid material facts reported by the assessee in the form no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on paper/file or the computer of the Assessing Officer. This is serious challenge and a matter of grave concern. The law requires intimation under Section 143(1) should be communicated to the assessee, if there is an adjustment made in the return resulting either in demand or reduction in refund. The uncommunicated orders/intimations cannot be enforced and are not valid. Respondents in the counter affidavit have not dealt with this problem on the assumption that the Assessing Officer who had manually processed the returns and passed the order/intimations under Section 143(1) would have necessarily followed the statute and communicated the said orders/intimations. In case the said orders/intimations under Section 143(1) were communicated or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 245, the Assessing Officers are required to know and follow the said principle. Of course, while deciding application under Section 154 or 245 or otherwise, if the Assessing Officer comes to the conclusion and records a finding that TDS or tax credit had been fraudulently claimed he will be entitled to take action as per law and deny the fraudulent claim of TDS etc. The Assessing Officer, therefore, has to make a distinction between fraudulent claims and claims which have been rejected on ground of technicalities but there is no communication to the assessee of the order/intimation under Section 143(1). In the later cases, the Assessing Officer cannot turn around and enforce the demand created by uncommunicated order/intimation u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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