ROHTASH SINGH JAGGAL,HISAR vs. INCOME TAX OFFICER, WARD-4, HISAR, HISAR

The appeal in ITA No. 1785/Del/2024 for AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2023- 24/1062959576(1) dated 19.03.2024 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 27.12.2019 (hereinafter referred to as ‘the Act’) by ITO, Ward-4, Hisar (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds, I find the adjudication of ground No. 2 is crucial as it goes to the root of the matter as the assessee had stated that no notice u/s 143(2) of the Act was issued by the ld AO. 3. I have heard the rival submissions and perused the material available on record. The ld AO issued notice u/s 142(1) and notice u/s 148 of the Act dated 14.12.2019. These notices are enclosed in pages 50 to 52 Paper Book. In response to the said notice, the assessee filed his return of income on 27.12.2019 declaring total income of Rs. 10,00,260/-. The evidence in this Rohtash Singh Juggal regard is enclosed in page 53 of the Paper Book. On perusal of the assessment order and the appellate order, I find that there is no mention of even issuance of notice u/s 143(2) of the Act to the assessee after the assessee had filed his return of income on 27.12.2019. The reassessment order was framed u/s 147/143(3) of the Act by the ld AO on 27.12.2019 (i.e on the date of filing of return of income itself). Hence, it is amply clear that no notice u/s 143(2) of the Act at all was issued by the ld AO before completion of reassessment proceedings which becomes fatal to the entire re-assessment proceedings. Reliance in this regard is placed on the decision of the Hon'ble Supreme Court in the case of CIT Vs. Hotel Blue Moon reported in 321 ITR 362 (SC). Hence, the entire reassessment proceedings are hereby quashed and ground No. 2 raised by the assessee is allowed. Since, the reassessment is quashed, the adjudication of other grounds raised by the assessee becomes academic and they are left open. 4. In the result, the appeal of the assessee is allowed.