Sri Abul Kalam Mohd Salim Ahmed, ... vs I.T.O., Ward - Karimganj, Karimganj on 7 February, 2024

3. The first argument made by the ld. counsel is that the assessment order which has been sought to be revised by the ld. Pr. CIT, itself was not a valid order in law as the computation sheet attached with the assessment order, has not been signed by the Assessing Officer, I.T.A. No.46/GTY/2023 Assessment Year: 2013-14 Sri Abul Kalam Mohd Salim Ahmed therefore, the composite order passed by the Assessing Officer u/s 143(3) of the Act i.e. assessment order and the computation sheet could not be treated as a valid and authentic order for want of signature of the Assessing Officer on the computation sheet. The ld. counsel in this respect has submitted that since the assessment order passed by the Assessing Officer cannot be taken cognizance of, therefore, the order of the ld. Pr. CIT passed u/s 263 of the Act cannot be acted upon under law and therefore, the said order of the ld. Pr. CIT has also become infructuous.

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I.T.A. No.46/GTY/2023 Assessment Year: 2013-14 Sri Abul Kalam Mohd Salim Ahmed

5. We are not convinced with the above argument of the ld. counsel for the assessee. As observed above that digitally signing and uploading of the orders is in inception stage. Even if the said note is missing at the end of the digitally uploaded computation sheet that, in our view, does not invalidate the said computation sheet. Even otherwise, the assessment order and the computation sheet are two separate and distinct documents. Admittedly, the assessment order is digitally signed which has not been disputed by the ld. counsel of the assessee. At this stage, we deem it appropriate to reproduce the relevant provisions of section 143(3) of the Act:

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I.T.A. No.46/GTY/2023 Assessment Year: 2013-14 Sri Abul Kalam Mohd Salim Ahmed "Appealable orders before Commissioner (Appeals) 246A. (1) Any assessee [or any deductor] [or any collector] aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against--

11. In the result, the appeal of the assessee stands dismissed.

Kolkata, the 7th February, 2024.

          Sd/-                                        Sd/-
[ गर श अ वाल /Girish Agrawal]                 [संजय गग /Sanjay Garg]
लेखा सद य/Accountant Member               या यक सद य/Judicial Member

Dated: 07.02.2024.
RS




                                                               I.T.A. No.46/GTY/2023
                                                           Assessment Year: 2013-14
                                                   Sri Abul Kalam Mohd Salim Ahmed




Copy of the order forwarded to:
1. Sri Abul Kalam Mohd Salim Ahmed
2. ITO, Ward-Karimganj
3.CIT (A)-
4. CIT-    ,
5. CIT(DR),


              //True copy//
                                           By order

                               Assistant Registrar, Kolkata Benches

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