BR ASSOCIATES ,UTTARAKAHAND vs. ACIT , RISHIKESH

ITA 175/DDN/2025Status: DisposedITAT Dehradun18 February 2026AY 2016-17Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)20 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was passed without a valid notice under Section 143(2) by the Assessing Officer having proper jurisdiction. Therefore, the assessment order was quashed.

What were the facts?

The assessee's income was assessed at a significantly higher amount than declared, with additions for bogus advances, deemed income, and disallowance of expenses. The CIT(A) dismissed the assessee's appeal ex-parte due to non-appearance.

What were the issues?

Whether the assessment order is valid when a mandatory notice under Section 143(2) was not issued by the jurisdictional Assessing Officer within the prescribed time.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 127,Section 148

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Cases cited in this judgment(9)Show list

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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL

For Appellant: Shri Kanwal K.Juneja, CA
For Respondent: Shri A.S.Rana, Sr.DR
Hearing: 10.12.2025Pronounced: 18.02.2026

PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 08.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“ld. CIT(A)”] in Appeal No. CIT(A), Dehradun/10296/2018-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 28.12.2018 passed u/s 143(3) of the Act pertaining to Assessment Year 2016-17. 2. Brief facts of the case are that the assessee is an individual and filed its return of income on 08.10.2016 declaring total income at INR 46,02,250/-. The case was selected for scrutiny under CASS and the notice was issued by ITO, Ward-1(2), Dehradun thereafter, the

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