P C SALES CORPORATION,DELHI vs. INCOME TAX OFFICER, WARD 63(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1078496193(1) dated 15.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that there arises the first and foremost issue of validity of the learned Assessing Officer’s assessment herein dated 23.01.2024 itself for want of a notice issued u/s 143(2) in furtherance to the assessee’s letter dated 30.04.2022 making and clear that his return filed on 21.09.2018, be considered as that filed in section 148 compliance. It is made clear that the learned Assessing Officer P C Sales Corporation
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himself is very fair in having tabulated all the notices issued to the assessee in his assessment order wherein there is not even mention of section 143(2) process’s compliance.
The above being the clinching factual position, I hereby quote ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) to quash impugned assessment itself on account of the learned Assessing Officer’s failure to issue section 143(2) notice which has been held as a mandatory compliance in hon’ble apex court’s landmark decision. Ordered accordingly.
All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 27/08/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 27/08/2025
*Subodh Kumar, Sr. PS*