KARAN ANAND,GURUGRAM vs. INCOME TAX OFFICER, WARD-70(3), NEW DELHI

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER

आअसं.3624/िदʟी/2023(िन.व. 2011-12)
Karan Anand,
The Close South Tower 16,
Apartment 001, Nirvana Country,
Sector 50, Gurgaon, Haryana 122018
PAN: AGLPA-2171-M

...... अपीलाथᱮ/Appellant
बनाम Vs.

Income Tax Officer, Ward-70(3)
R. No. 308, 3rd floor, D-Block,
Pratyaksh Kar Bhawan, Civic Centre,
J.L Nehru Marg, New Delhi 110002

..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/ Appellant by : Ms. Sonia, Chartered Accountant
Ůितवादी Ȫारा/Respondent by : Shri Sanjay Kumar, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
16/01/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
15/04/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 16.10.2023, for assessment year 2011-12. 2. Ms. Sonia, appearing on behalf of the assessee submits that the assessee had filed an application for admission of additional ground of appeal raising a legal ground challenging validity of the notice issued u/s. 148 of the Income Tax Act,

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1961(hereinafter referred to as ‘the Act’) as the said notice has been issued without signatures of the Assessing Officer (AO). She referred to notice u/s. 148 of the Act dated 30.03.2018 at page no. 1 of the paper book. The Bench had directed the Department to seek report from the AO; however, no such report has yet been provided to the assessee on the additional ground raised.
3. A perusal of file reveals that on 12.03.2024 the assessee has raised an additional ground of appeal, the same reads as under:-
“1. That the assumption of juri iction over the case while issuing the notice u/s.
148 of the Act is bad in law and without any authority of law. As such, the notice u/s. 148 of the Act is invalid and the reopening of the assessment u/s. 147/148 of the Act may please be quashed.”

The additional ground raised by the assessee is purely legal in nature and goes to the root of validity of reopening of assessment. Hence, additional ground raised by the assessee is admitted for adjudication.
4. A query was made to the ld. DR regarding the comments of AO on the additional ground raised by the assessee. The ld. DR informed that communication was sent to the AO on 13.03.2024, 16.05.2024 and 24.07.2024. However, till date neither assessment records have been furnished by the AO nor any report was sent by the AO on additional ground of appeal. Hence, he is unable to express his opinion on additional ground raised.
6. Both sides heard. The assessee has placed on record a copy of notice u/s. 148
of the Act issued to the assessee on 30.03.2018. The same is reproduced herein below:-

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6. A bare perusal of the notice reveals that the same unsigned. The notice is neither digitally signed nor physically signed by the Assessing Officer (AO). The note

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at the bottom of the page specifies that, “If digitally signed, the date of digital signature may be taken as the date of the document.” Since the notice issued under Section 148 is unsigned, it is invalid, and hence, the proceedings arising from the said notice are vitiated. No material has been placed on record by the Department to controvert the submissions of ld. Counsel for the assessee with regard to notice u/s. 148 of the Act being unsigned. In light of the fact that the notice issued u/s. 148 of the Act is unsigned, the same is held to be invalid. Once bedrock for initiating proceedings u/s. 148 r.w.s 147 of the Act is eroded, the subsequent proceedings arising therefrom would not survive.
7. In the result, the assessee succeeds on legal ground raised by way of additional ground of appeal.

᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 15.04.2025
NV/-

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ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.