SHRI KRISHAN,MEERUT vs. DCIT,CIRCLE-1(2)(1), MEERUT

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ITA 1851/DEL/2025Status: DisposedITAT Delhi04 June 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)1 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 held that the assessment was invalid because the Assessing Officer had not issued a Section 143(2) notice before finalizing the assessment. Therefore, the assessment order was quashed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A)/NFAC for Assessment Year 2012-13. The appeal challenged the validity of the assessment proceedings.

What were the issues?

The primary issue was the validity of the assessment proceedings, specifically the absence of a Section 143(2) notice before the finalization of the assessment under Section 147 r.w.s. 144 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 143(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: Sh. Satbeer Singh Godara

Hearing: 04.06.2025Pronounced: 04.06.2025

Asstt. Year : 2012-13 Shri Krishan, Vs DCIT, 32, Old Mohan Puri, Circle-1(2)(1), Meerut-250002 Meerut-250002 (APPELLANT) (RESPONDENT) PAN No. AAYPK1681R Assessee by: Sh. V. Raj Kumar, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072685782(1) dated 29.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset during the course of hearing that the assessee’s instant appeal raises the first and foremost issue of validity of the impugned section 144 r.w.s. 147 assessment dated 02.12.2019 itself as the learned Assessing Officer had not issued any section 143(2) notice before finalizing the same. This clinching fact has gone as un-rebutted from the Revenue side. That being the case, I hereby quash the

4.

All other pleadings on merit stand rendered academic.

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