ZBHIMANYU DAIMA,GURUGRAM vs. ITO, WARD 1(1), GURUGRAM
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2023-24/1053281624(1) dated
29.05.2023, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
A perusal of the instant case file reveals at the outset that the earlier learned co-ordinate bench has directed the department to produce the learned Assessing Officer’s notice u/s 143(2) issued to the assessee before framing the corresponding section 143(3) r.w.s. 147 assessment on 29.11.2019. It is made clear that no such notice or the Zbhimanyu Daima
2
corresponding records; as the case may be, has seen light of the day till date.
This being the clinching case, I hereby quote ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) to quash the impugned assessment in very terms for want of a valid section 143(2) issued to the assessee. His instant legal ground succeeds in very terms.
1 All other pleadings in the instant appeal stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 01/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 01/01/2025
*Subodh Kumar, Sr. PS*