SUSANTA PATRA,BHUBANESWAR vs. NATIONAL FACELLESS ASSESSMENT CENTRE (NFAC), DELHI

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ITA 77/CTK/2024Status: HeardITAT Cuttack04 June 2024AY 2017-20185 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was issued on April 1, 2021, after the law regarding reopening of assessments was amended. Therefore, the notice was not in compliance with the amended law and was invalid.

What were the facts?

The assessee challenged the assessment order, raising an additional ground that the notice under Section 148 was issued beyond the time limit specified in Section 149. The notice was issued on April 1, 2021, which was after the amendment to Section 148 of the Income Tax Act.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act was valid when it was issued after the amendment to the section, and if not, whether the consequential assessment order was liable to be quashed.

Which sections of the Income-tax Act were involved?

Section 148,Section 149

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

Hearing: 04/06/2024Pronounced: 04/06/2024

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.12.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059196403(1) for the assessment year 2017-2018.

2.

The assessee has filed an additional ground which reads as under:- Ground No.6. For that, on the facts and circumstance of the case, the Ld.A.O. has erred in law by6 issuing a notice u/s.148 beyond the time limit as specified u/s.149. therefore issue of notice is beyond jurisdiction. Therefore issue of notice u/s.148 is liable to be null and void.

3.

The above additional ground is admitted as it is purely a legal ground in view of the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd., reported in 229 ITR 383 (SC).

4.

It was submitted by the ld. AR that the AO has mentioned in its assessment order at page 2 para 2 that notice u/s.148 of the Act has been issued on 31.03.2021 and served on the assessee through email. Ld. AR has placed before us the copy of the notice of communication in the assessment for the assessment year 2017-2018, the same is extracted as follows :-

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