The return of the assessee was processed with additions for ICDS adjustment and a disallowance under section 36(1)(va).-Subsequently, case was selected for scrutiny and assessment order was passed. The Assessing Officer passed assessment order under section 143(3) maintaining additions/disallowances made under section 143(1). Commissioner (Appeals) upheld said addition. On appeal the assessee challenged CIT(A)’s failure to adjudicate addition assessed under section 143(1). Dismissing the appeal the Tribunal held that the assessee had only challenged assessment order passed u/s. 143(3) and not intimation u/s. 143(1) before first appellate authority. Section 246A allows for an appeal against intimation under section 143(1), which assessee should have filed and since assessee did not appeal section 143(1) intimation, their ground lacked merit hence dismissed. AY. 2020-21)
Alubound Dacs India (P.) Ltd. v. DCIT (2024) 207 ITD 393/232 TTJ 547/243 DTR 195 (Mum) (Trib.)
S. 143(1) : Assessment-Intimation-Appealable before Commissioner (Appeals)-Additions for ICDS and Any sum received from employees-Scrutiny assessment maintaining disallowance made under Section 143(1)-Challenged before CIT(A) against the order under section 143(3)-Failure to adjudicate additions/disallowance made under S.143(1)-Order of CIT(A) is affirmed-For challenging an intimation the assessee should file an appeal before the First Appellate Authority under S. 246A.[S.36(1)(va), 143(3),246A]