BPTP Limited Vs DCIT (ITAT Delhi)
Assessee filed appeal against the order of CIT(A), which upheld intimation u/s 143(1) issued by CPC, Bangalore. The principal issue was whether the intimation dated 27.02.2023 was barred by limitation as per the fifth proviso to section 143(1).
Assessee filed its return of income for AY 2021-22 on 15.03.2022. Under the proviso to section 143(1), no intimation can be issued after expiry of nine months from the end of the financial year in which the return is made. Therefore, the statutory limitation for sending intimation expired on 31.12.2022.
Assessee produced evidence showing that CPC sent an electronic intimation of processing u/s 143(1) at 9:33 PM on 27.02.2023, i.e., nearly two months after the limitation date. The Department did not dispute this date of communication.
Tribunal observed that the time limit under section 143(1) is mandatory & non-extendable. Once the period of nine months expires, CPC has no jurisdiction to issue or communicate any intimation. Since the intimation was admittedly sent after 31.12.2022, the same was held as barred by limitation & therefore void.
Accordingly, ITAT deleted the adjustment made in the intimation u/s 143(1). Having quashed the intimation as time-barred, Tribunal found it unnecessary to adjudicate other grounds relating to lack of opportunity under section 143(1)(a).
