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Facts
The department appealed an order that allowed the assessee's appeal on technical grounds, stating that the notice u/s 148 was not sustainable. The CIT(A) had set aside the assessment order which had made additions of Rs. 4,43,30,000 for AY 2011-12.
Held
The Tribunal held that the appeal filed by the department was barred by limitation. Additionally, it was not maintainable because the department had already issued a notice u/s 153C of the Act to the assessee on 20.01.2025.
Key Issues
Whether the departmental appeal was barred by limitation and if it was maintainable given the issuance of a subsequent notice under Section 153C of the Act.
Sections Cited
148, 153C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .
Present appeal by the department came to be presented on 20.05.2025, while challenging order dated 03.01.2025, passed by Learned CIT(A), whereby the appeal filed by the assessee, was allowed on technical ground that notice u/s 148 of the Income Tax Act (hereinafter referred to as “the Act”) was legally not sustainable, in view of decision by
Consequently, Learned CIT(A) set aside the assessment order dated 05.12.2018, whereby two additions of Rs. 4,43,30,000/-were made by the Assessing Officer, relating to the assessment year 2011-12.
It may be mentioned here that as per deficiency note raised by the Registry of this Appellate Tribunal, present appeal by the department, was barred by limitation, the same having been filed 50 days after prescribed period of limitation.
Along with the appeal, an application seeking condonation of delay was also filed by the department on the ground that the copy of the order, passed by Learned CIT(A) was received in the office of Learned PCIT on the same date i.e. 03.01.2025, but authorization for filing of the appeal was made by Learned PCIT on 21.03.2025, and on its receipt on 24.03.2025, the present appeal was filed on 20.05.2025.
Admittedly, copy of the impugned order was received in the office of Learned PCIT on 03.01.2025, but authorization for filing of the appeal came to be issued on 24.03.2025 i.e. beyond prescribed period of limitation. It
Even if the authorization was received by the department from the office of PCIT, on 24.03.2025, it remains unexplained as to why the appeal was not filed immediately thereafter, and rather same was filed on 20.05.2025.
Therefore, the appeal filed by the department is barred by limitation.
Even otherwise, Ld. AR for the appellant has submitted before the Bench copy of notice u/s 153 C of the Act, issued by the department to the assessee on 20.01.2025, relating to the same assessment year 2011-12 i.e. to which the impugned assessment order, and the impugned order passed by Learned CIT(A), pertain.
As noticed above, present appeal came to be filed on 20.05.2025, but the department had already opted to issue notice u/s 153C of the Act, while giving effect to the decision of our own Hon’ble High Court in case of Suresh Bansal Case (supra).
The moment the department issued said notice on 20.01.2025, neither Learned PCIT should have authorized filing of this appeal nor the
In view of the above discussion, this appeal is hereby dismissed, being barred by limitation and also being not maintainable as on 20.5.2025, in view of issuance of notice u/s 153 C of the Act by the department, as on 20.01.2025
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 25/09/2025.
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सहायकपंजीकार@Aेेजज. त्महपेजतंत