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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, DELHI
Before: Dr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 30.06.2023.
The issue argued before us pertains to reopening of the assessment and issue of notice u/s. 143(3). We have gone through the page no. 3 of the paper book wherein the approval of the Ld. PCIT has been taken by the ITO. The said approval is scanned as under:-
From the above we find that the Revenue Authorities held that the assessee has not filed return of income and hence the same has not been originally assessed. The assessee could produce the return filed on 30.03.2013 for the assessment year 2011-12 for the assessment year in question. The copy of the return of the computation of total income is as under:-
From these facts it can be unequivocally held that the reasons recorded by the ITO and as approved by the Ld. PCIT are on wrong facts and hence quashed, the assessment is treated as void ab initio.