ACIT CIRCLE-1(2), NEW DELHI vs. ASSOCIATED TECHNO PLASTICS PVT LTD, NEW DELHI

ITA 7444/DEL/1992Status: DisposedITAT Delhi19 March 2025AY 1989-90Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was void ab initio because the jurisdictional AO in Gurgaon had not issued a notice under Section 143(2) after the case records were transferred from Dibrugarh. Therefore, the assessment proceedings were invalid.

What were the facts?

The assessee claimed deduction under Section 54F, but the AO disallowed it, making an addition. The CIT(A) granted partial relief. The assessee argued that the assessment order was void as the jurisdictional AO had not issued a notice under Section 143(2).

What were the issues?

Whether an assessment order is sustainable if the jurisdictional Assessing Officer fails to issue a notice under Section 143(2) after the case is transferred. The validity of assessment proceedings initiated without a mandatory notice from the competent AO.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 54F,Section 127,Section 124(3)

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “C” DELHI

Before: SHRI MAHAVIR SINGH,

For Appellant: Dr. Kapil Goel, Adv
Hearing: 14.08.2025Pronounced: 14.08.2025

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 04.09.2018 passed by the Learned CIT(A), Gurgaon arising out of the order passed under 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) dated 22.08.2017 by the ITO, Ward 2(3), Gurgaon whereby and where under the assessee

2 has been granted part relief on account of claim under Section 54F of the Act to the extent of Rs.15,63,566/- out of the disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015-

16.2.

The brief facts leading to the case are

The order continues below.

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