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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI S.S.GODARA
This assessee’s appeal for AY.2011-12 arises from the National Faceless Appeal Centre (NFAC), Delhi’s order dated 14-09-2021 passed in DIN & Order No.ITBA/NFAC/S/250/2021-22/1035563926(1), involving proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
It transpires at the outset qua the assessee’s first and foremost legal ground challenging validity of the impugned assessment that there is no indication in the case records throwing sufficient light on the clinching aspect as to whether the Assessing Officer had indeed issued a Section 143(2) notice or not before framing the impugned assessment on 31-12- 2018. That being the case, I quote case law, ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) that such an assessment in absence of a valid Section 143(2) notice is not sustainable in law. I therefore quash the impugned assessment for this precise reason alone. All other pleadings on merits are rendered infructuous.
This assessee’s appeal is allowed in above terms.
Order pronounced in the open court on 28th January, 2022