ASHWANI KUMAR,NEW DELHI vs. ITO, WARD- 67(3), NEW DELHI

PDF · subscribers
ITA 3803/DEL/2017Status: DisposedITAT Delhi17 October 2017AY 2012-134 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 made was illegal and invalid because no notice under Section 143(2) was served on the assessee after the filing of the return in response to the Section 148 notice. This lack of notice vitiated the jurisdiction of the Assessing Officer.

What were the facts?

The assessee filed a return of income in response to a notice under Section 148. Subsequently, an assessment order was passed under Section 147/148. The assessee contended that no notice under Section 143(2) was issued or served after the filing of the return in response to the Section 148 notice.

What were the issues?

Whether an assessment made under Section 147/148 is valid if no notice under Section 143(2) is served on the assessee after the filing of the return in response to the Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI B.P. JAIN

For Appellant: Shri Gautam Jain, Shri Lalit Mohan, CA
Hearing: 10.10.2017Pronounced: 18.10.2017

This appeal of the assessee arises from the order of the ld. CIT(A)-32, New Delhi vide order dated 31.03.2017 for assessment year A.Y. 2012-13.

2.

At the very outset, the ld. counsel for the assessee has agitated that no notice u/s 143(2) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] was issued and served upon ht assessee. The ld. CIT(A), in fact, rejected the legal ground raised by the assessee.

3.

I have heard both the sides and perused the relevant material on record. Return of income in the present case was filed declaring Rs. 9,68,230/- 0n 31.07.2012 and notice u/s 148 of the Act was issued on 14.07.2014. Return of income was filed by the assessee in response to notice u/s 148 of the Act on 10.06.2015 and order u/s 147/148 of the Act was dated 08.02.2016 and no notice u/s 143(2) of the Act was served upon the assessee after filing of the return, though notice u/s 143(2) of the Acct should have been served on the assessee after filing return on 10.06.2015 which, in fact, has been made the foundation for framing the impugned assessment. In such facts and circumstances of the case, assessment made is absolutely illegal and invalid. This settled legal position stands covered by various decisions of the Hon'ble Jurisdictional High Court of Delhi, few of which are as under:

i) 341 ITR 247 Alpine Electronics Asia [P] Ltd Vs. DGIT ii) 323 ITR 249 DIT Vs. Society for Worldwide Interbank Financial Telecommunication. iii) CIT Vs. Delhi Kalyan Samiti. iv) 383 ITR 455 Pr. CIT Vs. Silver Line and Anr v) 282 CTR 435 Pr. CIT Vs. Shri Jai Shiv Shankar Traders vi) 310 ITR 300 AT Kuber Tobacco Products [P] Ltd Vs. DCIT vii) 178 Taxman 315 CIT Vs. Mani Kakkar

4.

In that view of the matter, the Assessing Officer does not acquire jurisdiction u/s 147/143(2) of the Act and therefore, assessment so made is bad and invalid under the law and directed to be quashed. Legal ground raised by the assessee is allowed.

5.

Since the assessee succeeds on the legal ground, I do not decide the other grounds on merits. Thus, the grounds of appeal raised by the assessee are allowed.

6.

In the result, the appeal of the assessee is allowed. The order is pronounced in the open court on 18.10.2017.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →