RAMESH KUMAR TAGRAJJI JAIN,MUMBAI vs. ITO, W-19(3)(1), MUMBAI

Though none appeared for the assessee, written submission dated 13.03.2023 has been placed before me and from perusal of the same it is noted that the assessee is mainly aggrieved by the orders of the Ld. CIT(A) who has not decided the legal issue raised by the assessee before him. [i.e. assessment framed without issuance of notice u/s 143(2) of AY 2011-12 Rameshkumar Tagraji Jain the Income Tax Act, 1961(hereinafter “the Act”) is bad in law]. From the written submission it is discerned that the assessee had filed his return of income for both years u/s 139(1) of the Act; and later on the case of the assessee was reopened for both AY’s by issuance of the notice u/s 148 of the Act. Pursuant to receipt of notice u/s 148 of the Act, the assessee had requested the AO to treat the original return filed as return filed in response to the notice u/s 148 of the Act (which fact has been acknowledged by the AO in both assessment orders).The legal issue raised by the assessee is that after reopening the assessment u/s 147 of Act, the AO ought to have issued the mandatory notice u/s 143(2) of the Act before framing the assessment u/s 143(3)/147 of the Act. According to assessee, the AO failed to issue notice u/s 143(2) of the Act for both the assessment years (AY 2010-11 and 2011-12) which legal issue had been raised before the Ld. CIT(A) which fact is discernible from page no 4 of the impugned orders, whereinthe Ld. CIT(A) has reproduced the same (ground no. 1) which reads as under. "Ground No 1: Validity of the reassessment and order passed: 1. That the learned AO has erred in law and facts by issuing notice under section 147 and further the ld.AO has erred in law in not following the procedure of the reassessment thereof and therefore the order passed by the ld.AO is required to be quashed. In this regard it is most respectfully submitted as under:- a) That the learned AO has not given the reasons for the reassessment along with the notice issued under section 148 of the Act. b) That the learned AO has not provided the copy of the approval granted under section 151 of the Act. c). That from the perusal of the assessment order it is evident that no notice under section 143(2) of the Act has been issued though the return of income has been filed and the order under section 143(3) of the Act has been passed”.[Emphasis given by me] , AY 2011-12 Rameshkumar Tagraji Jain 3. Further it is noted that Ld. CIT(A) in the impugned order have even reproduced the case law which assessee was relying upon in respect to this grounds of appeal