The judgement in Deepak Kumar vs. CPC, Bengaluru (ITAT Patna Bench at Kolkata) in I.T.A. No.: 55/PAT/2025, Assessment Year: 2017-18 holds that a clerical/inadvertent mistake in the original Form 3CD cannot lead to adjustments/additions under section 143(1) without proper opportunity to the assessee.

It can be downloaded from the official website of the ITAT.

Deepak Kumar vs. CPC, Bengaluru (ITAT Patna Bench at Kolkata)
I.T.A. No.: 55/PAT/2025, Assessment Year: 2017-18
Order dated: 13 October 2025

itat.gov.in

Full Text of the Order (as available):IN THE INCOME TAX APPELLATE TRIBUNAL
PATNA BENCH AT KOLKATA
[Virtual Court]Before
SHRI SONJOY SARMA, JUDICIAL MEMBER
SHRI RAKESH MISHRA, ACCOUNTANT MEMBERI.T.A. No.: 55/PAT/2025
Assessment Year: 2017-18Deepak Kumar
(Appellant) Vs. CPC, Bengaluru
(Respondent) PAN: BHPPK8320JAppearances:
Assessee represented by Abhi Sarkar, Adv.
Department represented by Ashwani Kr. Singal, JCIT.Date of concluding the hearing: 21-July-2025
Date of pronouncing the order: 13-October-2025ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:This appeal filed by the assessee is against the order of the Addl/JCIT(A)-11, Delhi [hereinafter referred to as Ld. ‘Addl/JCIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the Act) for AY 2017-18 dated 28.01.2025, which has been passed against the intimation order u/s 143(1) of the Act, dated 19.03.2019.The assessee is in appeal before the Tribunal raising the following grounds of appeal:
[ Grounds listed in the order, including challenges to the intimation u/s 143(1), lack of opportunity, addition of Rs.41,57,630, rejection of revised audit report, etc.]
Brief facts of the case are that the assessee is an individual engaged in the business of sub-contracting under the proprietorship of Shivshakti Construction. The assessee had filed the return of income for the AY 2017-18 showing total income of ₹9,59,160/-. The return was processed by the CPC, Bengaluru, u/s 143(1) of the Act and adjustments were made based on Form No. 3CD uploaded with the return, increasing the total income to ₹51,16,790. A demand of ₹17,18,535 was raised. The assessee later filed a rectification application u/s 154 of the Act contending that the adjustments were made on account of errors in Form No. 3CD filed by the Chartered Accountant. The rectification request was rejected, prompting the assessee to file the appeal before the Ld. CIT(A). The assessee had submitted that a revised Form No. 3CD was filed correcting the earlier mistakes and had sought relief based on the revised audit report. However, the CPC, Bengaluru assessed the total income of the assessee at ₹51,16,790/- and demand of ₹17,18,535/- was also raised. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who … held that the revised Form No. 3CD filed by the assessee was inadmissible as evidence and dismissed the appeal of the assessee.
Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal.
Rival contentions were heard and the submissions made have been examined. The Ld. AR submitted that there was an inadvertent mistake in the audit report filed along with the return of income on Form No. 3CD. The error was corrected but the processing u/s 143(1) of the Act was done prior to the correction being made. The rectification application filed in this regard was also rejected. … The Ld. AR requested that the matter may be remanded to the Ld. AO as the disallowance u/s 40(a)(ia) of the Act was not warranted.
The Ld. DR, though relied upon the order of the Ld. CIT(A), but had no objection as the merits of the case were not considered. …
We have considered the rival submissions. In the interest of justice and fair play it was considered that the request of the assessee to set aside the case before the Ld. AO may be allowed so that a proper opportunity of being heard may be provided. Hence, after examining the facts of the case, we deem it appropriate to set aside the order of the Ld. CIT(A) as well as the order of the Ld. AO and remit the matter back to the Ld. AO for considering the claim of the assessee after giving a reasonable opportunity of being heard to make any further submission it wants to make in support of its grounds of appeal along with the evidence. Accordingly, the grounds taken by the assessee in his appeal are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 13th October, 2025.(Sd/-)
Sonjoy Sarma
Judicial Member (Sd/-)
Rakesh Mishra
Accountant Member Dated: 13.10.2025[Copy forwarded to parties as per standard procedure.]