DR. RAJENDRA CHANDAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

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ITA 16/NAG/2021Status: DisposedITAT Nagpur18 November 2022AY 2008-093 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were invalid because the Assessing Officer failed to issue a mandatory Section 143(2) notice after the assessee's correspondence. Therefore, the impugned assessment was quashed.

What were the facts?

The assessee's appeal concerns AY 2008-09, arising from reassessment proceedings. The assessee had filed a letter treating their original return as a response to the Section 148 notice.

What were the issues?

The key issue was the validity of reassessment proceedings due to the absence of a mandatory Section 143(2) notice. The Tribunal considered whether the assessee's letter obviated the need for this notice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 143(2)

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Income Tax Appellate Tribunal, NAGPUR BENCH “SMC”, NAGPUR

Before: SHRI S.S.GODARA

For Appellant: Shri Saket Bhattad
For Respondent: Shri G.J. Ninawe

आदेश / ORDER

PER S.S. GODARA, JM :

1.

This assessee’s appeal for AY 2008-09 arises against the CIT(A)-2, Nagpur’s order dated 28.07.2020, passed in case No. CIT(A)-2/304/12-13 ITBA No.10097, involving proceedings under Section 143(3) r.w.s.147 of the Income Tax Act, 1961 in short the Act.

Heard both the parties. Case file perused. 2. I first of all come to the assessee’s legal argument challenging validity of the impugned re-assessment dated 23.11.2012 on account of lack of any section 143(2) notice held to be mandatory in CIT vs. Laxman Das Khandelwal (2019)

417 ITR 325 (SC). The Revenue could hardly rebut the clinching fact that the Assessing Officer had issued section 148 notice dated 17.08.2012 which stood served on 21.08.2012. The assessee before us have filed its letter dated 01.09.2012 (acknowledged and received on 05.09.2012) that his original return of income dated 22.09.2008 be treated as one filed in response to section 148 of the Act. It is in this factual background that I find learned Assessing Officer to have completed his impugned re-assessment without issuing any section 143(2) notice post facto the assessee’s foregoing correspondence which renders the entire proceedings as invalid. The assessee succeeds in his instant legal ground. The impugned assessment is quashed accordingly.

3.

All other pleadings on merits are rendered academic.

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