SUNIL SINGH,KOLKATA vs. I.T.O., WARD - 30(1),, KOLKATA

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 29.12.2023 for the AY 2018-19.

2. At the outset, we note that the appeal of the assessee is barred by limitation by 288 days, for which condonation petition along with affidavit of the assessee is filed. On perusal of the condonation petition, the reasons for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view the contents of the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.

“1. That your applicant had preferred the instant appeal aggrieved by the appellate order dated 29-12-2023 passed by the Ld Commissioner of Income Tax (Appeals)- NEAC who upheld the aggregate addition of Rs. 45.89.286 resorted to on four counts by the Ld. Income Tax Officer, Ward 30(1), Kolkata in the assessment order dated 22- 04-2021 framed u/s 143(3) of the Income Tax Act, 1961.

3. That due to lack of legal opinion, the aforesaid ground was not raised before the Ld. Commissioner of Income Tax (Appeals)-NF.A.C. for adjudication In fact, the aforesaid Ground is purely legal in nature and goes to the root of the matter and as such, leave to argue the ground may please be granted in this regard.

4. That your applicant has a strong prima facie case. The balance of convenience strongly favours your applicant in passing an order of admission of the additional ground. Your applicant will suffer irreparable injury if the prayer is refused. It is therefore most respectfully prayed that your Honour may be graciously kind enough to admit the additional ground raised for adjudication,"

04. The ld. Counsel for the assessee submitted that the said ground is purely a legal issue and the assessee is within his legal right to raise the same before any of the appellate authority at any stage whatsoever. The ld. Counsel for the assessee submitted that the notice u/s 143(2) of the Act has been issued in an invalid format in violation to the CBDT instruction no. F. No. 225/157/2017/ITA-II “After hearing the rival contentions and perusing the materials available on record, we find that particularly the notice was issued u/s 143(2) of the Act, a copy of which is available at page no. 25 of the Paper Book. We note that the said notice has not been issued in consonance with the CBDT Instruction F No. 225/157/2017/ITA-II Dated 23.06.2017. The said notice is extracted below for the sake of ready reference:- ““आमकरअधिनियम 1961 कीिारा 143(2) केअिीििोटिस Notice under section 143(2) of the Income-tax Act, 1961 संवीक्षा (कंप्यूिरआिाररतसंवीक्षाचयि Scrutiny (Computer Alded Scrutiny Selection) महोदय/महोदया/ भेससस, Sir/Madam/ M/s, आपकोसूधचतककयाजाताहैककनििासरणवर्स केपावतीसंख्या 2017-18 269322761301017 केअिुसारआपकेद्वाराटदिांक 30/10/2017 कोदाखिलकीगईआयकरवववरणीकोसंवीक्षाकेललएचुिागयाहै। This is for your kind information that the return of income filed by you for assessment year 2017-18 vide ack, no. 269322761301017 on 30/10/2017 has been selected for Scrutiny. इससंबंिमें, आपकोटदिीक को 2. 16/11/2018 01:00 PM तकसाक्ष्यप्रस्तुतकरिेअथवासाक्ष्यप्रस्तुतकरािेकाअवसरप्रदािककयाजारहाहैजजसपरआपउक्तआयकरवववरणी केसमथसिमेंनिभसरहैं/ रहेंगे। 2. In this regard, an opportunity is being given to you to produce or cause to produce any evidence on which you may like to rely in support of the said return of income by 16/11/2018 at 01:00 PM. उपयुसक्तनिटदसष्िप्रमाण सूचिाकोआपकोऑिलाइिमाध्यमसेइलेक्रॉनिकरूपमें 3. / परअपिेई- Incometaxindiaefiling.gov.in

Order pronounced in the open court on 15.10.2025.