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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessment was framed by the Assessing Officer (AO) Ward-5, Panipat, but the mandatory section 143(2) notice was issued by ITO Ward-2, Fatehbad.
Held
The Tribunal held that the assessment was invalid because the AO who framed the assessment did not issue the mandatory section 143(2) notice. The notice was issued by a different officer.
Key Issues
Validity of assessment order when section 143(2) notice was not issued by the assessing officer who framed the assessment.
Sections Cited
143(3), 143(2)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the Addl/JCIT(A), Agra’s DIN & order No. ITBA/APL/S/250/2025-26/10790135299(1) dated 31.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
2 5174/Del/2025 Yashbir Singh
It emerges during course of hearing that the first and foremost legal issue which arises for the tribunal’s apt adjudication that is validity of impugned assessment framed by the learned Assessing Officer dated 25.12.2019 itself. This is for the precise reason that the Assessing Officer framing assessment herein is the learned Income Tax Officer, Ward-5, Panipat whereas the Income Tax officer, Ward-2, Fatehbad had issued mandatory section 143(2) notice dated 13.08.2018. Meaning thereby that it is clear cut case if the learned Assessing Officer having not issued any section 143(2) notice forming a mandatory condition in ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC). I accordingly reject Revenue’s vehement contentions supporting the impugned assessment in very terms. The assessee succeeds in his instant first and foremost legal ground. All the other pleading between the parties on merits stand rendered academic.
This assessee’s appeal is allowed.
Order Pronounced in the Open Court on 13/10/2025.