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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY, JM & SHRI SANJAY AWASTHI, AM
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 13.05.2024 for the AY 2013-14.
Brief facts are that the assessee filed return of income on 30.09.2013 declaring total income of Rs 19,69,110/-. The case was selected for scrutiny and order u/s 143(3) of the Act was passed on 11.03.2016 determining total income at Rs. 38,30,630/-. Aggrieved, the assessee had preferred an appeal before the CIT(A), who allowed partial relief in his order dated 21.06.2019. Further aggrieved, the assessee preferred
The ld. Dr did not raise any objection. 06. Upon hearing the submissions of the counsel of the respective parties, we have perused the facts of the case and order and find that present appeal is against levy of penalty of ₹30,000/- for the F.Y. 2013-14. There is no denying to this fact that assessee preferred an appeal
"Considering such facts of the case and position of law, non-issue of notice u/s 143(2) of the Act prior to completion of assessment constituted a fatal error, for which the assessment order suffered patent illegality and deserved to be quashed. Accordingly, the ground raised by the assessee is allowed. Consequently, other grounds of appeal are not adjudicated upon."
07. Keeping in view the above facts, the order levying penalty are hereby cancelled. The order passed by the ld. AO confirmed by the ld. CIT (A) are hereby set aside. The appeal of the assessee is allowed.
In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 23.06.2025.