RAJ SINGH,GB NAGAR vs. ITO WARD - 3(1), NOIDA

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ITA 1399/DEL/2020Status: DisposedITAT Delhi12 August 2022AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no evidence of proper service of the Section 148 notice in the revenue's records. Consequently, the Assessment Order was deemed liable to be quashed.

What were the facts?

The assessee challenged assessment orders passed after issuing a notice under Section 148 of the Income Tax Act. The assessee contended that the notice was not properly served, rendering the assessment invalid.

What were the issues?

Whether the assessment order is valid when there is no proof of service of the notice issued under Section 148 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 02.08.2022Pronounced: 12.08.2022

Heard together (2 matters)

ITA No. 1399/Del/2020
ITA No. 6297/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-I, Noida dated 28.03.2018 and 31.12.2018.

2.

Notice u/s 148 of the Income Tax Act, 1961 has been issued on 30.03.2016 as per the Assessment Order. At the outset, the assessee argued that the notice has not been served and hence the Assessment Order is invalid in the eyes of law.

3.

We have gone through the original record presented before by the revenue authorities and find that there was no evidence of service of notice in the original records produced before us. Raj Singh 4. The ld. DR could not controvert the fact nor gave any evidence to prove the service of notice.

5.

Hence, we hereby hold that the Assessment Order completed without service of the proper notice u/s 148 is liable to be quashed.

6.

In the result, the appeal of the assessee is allowed. : Asstt. Year 2009-10

7.

Since, the appeal of the assessee has been allowed on quantum proceedings, the penalty levied u/s 271(1)(c) is liable to be quashed.

Order Pronounced in the Open Court on 12/08/2022.

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