“Section 144(15)(b)(ii)”

JANARDHAN KAPUR,HARYANA vs. ITO,WARD 29(1), DELHI

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2019-20 Janardhan Kapur, Vs Ito, C/O Sanjiv Sapra & Associates Llp, Ward-29(1), Chartered Accountants, Delhi. C-763, New Friends Colony, New Delhi – 110 025. Pan: Aojpk8128G (Appellant) (Respondent) Assessee By : Shri Sanjiv Sapra, Fca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.04.2025 Date Of Pronouncement : 09.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 13.09.2024 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Nfac/2018-19/10092978 Arising Out Of The Appeal Before It Against The Order Dated 23.09.2021 Passed U/S 143(3) R.W.S. 144B Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Assessment Unit, Income-Tax Department (Hereinafter Referred To As The Ld. Ao). 2. On Hearing Both The Sides, We Find That Amongst Other Grounds On Merits The Assessee Has Raised Ground No.2. This Ground Was Not Raised Before The Cit(A). However, Before Us, A Separate Application Is Moved Requesting To Raise This As An Additional Ground. Considering That The Ground No. 2 Questions The Assumption Of Jurisdiction To Pass Final Assessment Order & Can Be Decided On The Basis Of Admitted Facts, The Same Is Admitted. 3. The Ground No.2 As Raised Is Reproduced Below:- “That The Order Passed By The Assessing Officer (Ao) Under Section 143(3)/144B Of The Income-Tax Act, 1961 (Act) Was Without Jurisdiction, Null & Void Since No Prior Draft Assessment Order As Required Under Section 144C(1) Was Passed & Provided To The Appellant Being A Non- Resident & “Eligible Assessee” As Per Section 144C(15)(B)(Ii) Of The Act.”

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI