An intimation order passed under Section 143(1)(a) merges with a subsequent scrutiny assessment order passed under Section 143(3), rendering any pending appeal against the initial intimation infructuous.

ORDER

PER SUDHIR PAREEK, JM:

The captioned appeal against the order dated 02.07.2025 passed by Additional JCIT -4 Bengaluru, by which the appeal of the assessee was dismissed.

At the outset, in the course of hearings , the Learned AR fairly submitted that the present appeal became infructuous because tha appellant has filed its return of income on 27-12-2024 u/s 139(4) of the Act for the relevant AY and the case was selected for scrutiny under CASS and on verification of the details furnished, the Learned AO accepted the furnished explanation of the appellant and passed order u/s 143(3) read with section 144B of the Act on dated 21-02-2026 as the appellant complied with the conditions prescribed therein and the Learned AR referred order in ITA No. 989/DEL/2025 DCIT Circle versus Denso Haryana Pvt Ltd dated 06/05/2026 of the co ordinate bench in which held thatonce the assessment is selected for scrutiny, the intimation order passed u/s 143(1) (a) of the Act is merged with the scrutiny assessment u/s 143(3) of the Act and the assessment order which is already merged has no locus standi, The Learned DR admitted the above fact situation and expressed no objection, accordingly we are of considered view that the present appeal of the assessee may be disposed of as infructuous.

Consequently, the appeal of the asessee is hereby dismissed as infructuous.