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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH
PER MAHAVIR PRASAD, JUDICIAL MEMBER
This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-XX, Ahmedabad dated 03.06.2013 pertaining to A.Y. 2005-06 and following grounds have been taken:
2 . A.Y. 2005-06 1.The learned CIT (Appeals) has erred in law and on facts in upholding the assessment order which was submitted to be bad-in-law as the notice u/s. 143(2) was issued beyond the period as provided in the Act making the order void-ab- initio 2.Without prejudice to the above legal ground he has erred in law and on facts in upholding the following addition/disallowances without properly appreciating the facts of the case. 1) Addition u/s.68 for alleged Un-explained advances: 13,03,166. 2) Expenses disallowed 1% of Turnover : 2,21,790.
3) On the facts no interest u/s. 234B ought to have been levied . 4) On the facts the return income of Rs. 1,43,870/-ought to have been accepted. 5) The appellant craves leave to add to alter and/or to modify any ground of appeal.
Facts of the case are that assessee is an individual and shown income from manufacturing of stamping and trading of iron and steel. Assessee filed return of income for Assessment Year 2005-06 on 15.09.2005 declaring total income of Rs. 1,43,870/-. The case was selected under scrutiny and a notice u/s 143(2) dated 23rd May, 2007 and assessee was advised to be present himself or through his Authorized Representative on 1st June, 2007 at 11.30 A.M. in the office of the ld. Assessing Officer.
At the time of hearing ld. A.R. raised a legal objection that return was filed on 16th Sept., 2005 and a notice u/s. 143(2) ought to have been issued on or before 30.09.2006. But in this present case, on the notice u/s. 143(2) date was mentioned as 23rd June, 2007 and argued that above said notice was issued beyond the period as provided in the Act, therefore, order of the Assessing Officer is void ab-initio. When we confronted ld. D.R., he relied on the order of the Assessing Officer.
3 . A.Y. 2005-06
Since notice was issued beyond the prescribed period as provided in the Income Tax Act, therefore, order passed by the Assessing Officer is null and void. Thus, we hold that assessment proceeding in this case are bad in law and not in accordance with provisions of law.
Since on legal/technical ground, we have granted relief to the assessee, therefore, we do not want to discuss or adjudicate remaining grounds on merit of the case.
In the result, appeal filed by the Assessee is allowed.
Order pronounced in Open Court on 10- 12- 2019