ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. KHADAMAT INTEGRATED SOLUTIONS PVT LTD, MUMBAI

ITA 3766/MUM/2024Status: DisposedITAT Mumbai24 December 2025AY 2016-1720 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the cross-objection, citing the genuine and bona fide reasons provided by the assessee. The Tribunal further held that the notice under Section 143(2) was mandatory and jurisdictional, and since it was issued by an officer without the requisite authority based on the declared income, the assessment order was a nullity.

What were the facts?

The assessee, Khadamat Integrated Solutions Private Limited, filed a cross-objection with a delay of 94 days. The delay was attributed to communication issues with its parent company in Kuwait and the consultant's handling of the case after the assessee ceased operations in India. The assessee argued that the assessment order was invalid due to a lack of jurisdiction in issuing the notice under Section 143(2).

What were the issues?

Whether the delay in filing the cross-objection should be condoned, and whether the assessment order is invalid due to the issuance of a jurisdictional notice under Section 143(2) by an officer lacking proper authority.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 144,Section 144B,Section 147,Section 250

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

Heard together (2 matters)

ITA No.3766/MUM/2024
CO No.85/MUM/2025

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

2 ITA No.3766/MUM /2024 & CO No.85/MUM/2025 (Α.Υ. 2016-17)

Khadamat Integrated Solutions Pvt. Ltd.

Per : Narender Kumar Choudhry, Judici

The order continues below.

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