Marmo Home Private Limited Vs DCIT (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT), Delhi dismissed the assessee’s appeal and upheld the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)), holding that the appeal against the assessment order passed under Section 143(3) of the Income-tax Act, 1961 was not maintainable as no grievance arose from that order.
The assessee challenged the CIT(A)’s order dated 28.10.2025, contending that the assessment order under Section 143(3) determined total income at Rs. 12,80,92,944 against the returned income of Rs. 2,29,05,790 and, therefore, constituted an independently appealable order under Section 246A. The assessee argued that the CIT(A) wrongly dismissed the appeal as infructuous, failed to adjudicate the issues on merits, violated Section 250(6), incorrectly invoked the doctrine of merger, and ignored that the Assessing Officer had merely adopted the adjustments made under Section 143(1).
The factual background showed that the assessee had returned income of Rs. 2,29,05,790. During processing under Section 143(1), the Central Processing Centre made adjustments and determined the total income at Rs. 12,80,92,944. Rectification applications under Section 154 were unsuccessful. Subsequently, scrutiny assessment under Section 143(3) accepted the income already determined under Section 143(1) without making any fresh additions. The CIT(A) dismissed the appeal, observing that no addition had been made in the assessment order under Section 143(3) and that the assessee had already challenged the Section 143(1) intimation separately.
