DEEPRAJ SANKLA,HYDERABAD vs. INCOME TAX OFFICER,WARD -7(2), HYDERABAD

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ITA 449/HYD/2021Status: DisposedITAT Hyderabad28 January 2022AY 2015-163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment was not sustainable in law because there was no indication that a Section 143(2) notice was issued by the Assessing Officer before framing the assessment. The impugned assessment was quashed on this ground alone.

What were the facts?

The appeal concerns the assessment year 2011-12. The assessment was framed under Section 143(3) read with Section 147 of the Income Tax Act, 1961. The assessee challenged the validity of the assessment.

What were the issues?

The key legal issue was the validity of the assessment proceedings in the absence of a proper Section 143(2) notice. The tribunal considered whether the assessment was sustainable without proof of such a notice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 143(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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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.

2.

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.

3.

This assessee’s appeal is allowed in above terms.

Order pronounced in the open court on 28th January, 2022

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