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Facts
The department filed an appeal challenging an order that allowed the assessee's appeal and set aside the assessment order, citing that the notice under Section 148 was not legally sustainable. The department sought condonation of delay in filing the appeal, citing non-traceability of old records.
Held
The Tribunal held that the appeal filed by the department was not maintainable because it was filed after the notice under Section 153C was issued, and the impugned order was passed by the CIT(A) applying the decision in Shyam Sunder Khandelwal's case. The department's actions indicated acceptance of the CIT(A)'s order.
Key Issues
Whether the department's appeal is maintainable when filed after the issuance of a notice under Section 153C and subsequent to the CIT(A) order that was based on a High Court ruling?
Sections Cited
148, 153C, 153CA, 143(3)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 832/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2012-13 Joint Commissioner of Income Cuke Manoj Bahl Vs. Tax (OSD), Vision Gems Pvt. Ltd., Central Circle-4, Malviya Nagar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB4994A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Siddharth Ranka, Adv. & Sh. Saurav Harsh. Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita Rinesh, JCIT, Sr. DR lquokbZ dh rkjh[k@Date of Hearing : 06/08/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 06/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member Present appeal has been filed by the department, challenging order dated 15.01.2025, passed by Learned CIT(A), relating to the assessment year 2012-13, whereby the appeal filed by the assessee, challenging assessment order dated 25.11.2019, was allowed and the assessment order was set aside , while observing that notice u/s 148 of the Income Tax Manoj Bahl, Jaipur. Act, 1961 (hereinafter referred to as “the Act”), was not sustainable legally in view of decision by the Hon’ble High Court in Shyam Sunder Khandelwal vs. Assistant Commissioner of Income Tax, (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019. With the appeal, an application seeking condonation of delay came to be filed. The ground for condonation of delay is that the copy of the impugned order passed by Learned CIT(A) was received at the office of Learned PCIT, on 15.01.2025; that CSR with the recommendation of appeal was sent to the office of Learned PCIT, on 21.03.2025, for which authorization was received on 25.03.2025, but due to non traceability of old assessment record, the appeal could not be filed within the prescribed period. While relying on the above averments in the application, Ld. DR for the appellant has submitted that delay in filing of the appeal may be condoned.
On the other hand, Ld. AR for the assessee has submitted that a notice u/s 153C of the Act, came to be issued to the assessee by the department on 04.02.2025, and as such, it cannot be said that any old
As noticed above, case of the department itself is that CSR along with recommendation of appeal was sent to the office of Learned PCIT on 21.03.2025, and said authorization was received on 24.03.2025. Notice issued u/s 153C of the Act, on 04.02.2025, must have been issued on the basis of some record. In the situation, the department should have specified in the application as to which assessment record was not traceability. But, in the application, there is no specification as to which record was not available.
Be that as it may, present appeal came to the filed on 20.05.2025. As noticed above, the authorization was received from the office of Learned PCIT , on 24.03.2025. Thereupon, the department must have taken time for preparation of the appeal. In the given situation, we deem it a fit case to admit the appeal. We order accordingly. On the point of maintainability of the appeal-in the face of notice under section 153 of the Act Manoj Bahl, Jaipur.
Ld. DR for the department has not disputed issuance of notice u/s 153C r.w.s. 153CA of the Act by the department to the assessee on 04.02.2025. Said notice was issued on 04.02.2025. However, present appeal came to be presented thereafter i.e. on 20.05.2025.
In the course of arguments, Ld. DR for the department has submitted that the notice u/s 153C of the Act came to be issued to the assessee in compliance with the decision by the Hon’ble High Court in Shyam Sunder Khandelwal case (supra), and that present appeal came to be filed as this is a case where notice u/s 148 of the Act was correctly and legally issued on the basis of “information received”, and provisions of section 153C were not applicable.