Assessees' appeals allowed due to notice non-compliance; Revenue's dismissed as moot.

The Tribunal allowed the assessees' appeals in ITA Nos.102 & 103/Chd/2016, quashing the assessments due to non-compliance with notice requirements under section 143(2) of the Income Tax Act. Consequently, the Revenue's appeals in ITA Nos.169 & 170/Chd/2016 were dismissed as moot, highlighting the importance of adhering to statutory notice provisions for valid assessments under section 147.

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Issues Involved:
Cross appeals by two different assessees against separate orders of Commissioner of Income Tax (Appeals) for assessment year 2011-12 regarding provisions of Section 250(6) of the Income Tax Act, 1961.

Detailed Analysis:

ITA No.102/Chd/2016 (Assessee's Appeal):
The assessee challenged the assessment under section 147 r.w.s. 143(3) of the Act, citing non-issuance of notice under section 143(2). The CIT (Appeals) dismissed the ground based on section 292BB deeming notice served if the assessee cooperated. The appellant argued that section 292BB only applies to service, not non-issuance, citing relevant case law. The Tribunal noted that absence of statutory notice cannot be cured by section 292BB and quashed the assessment, emphasizing the necessity of notice under section 143(2) for jurisdiction.

ITA No.169/Chd/2016 (Revenue's Appeal):
The Tribunal's decision in ITA No.102/Chd/2016 rendered the Revenue's appeal moot, leading to its dismissal without further adjudication.

ITA No.103/Chd/2016 (Assessee's Appeal):
Similar to ITA No.102/Chd/2016, the Tribunal quashed the order of the Assessing Officer due to non-compliance with the notice under section 143(2), resulting in the allowance of the assessee's appeal.

ITA No.170/Chd/2016 (Revenue's Appeal):
Following the decision in ITA No.103/Chd/2016, the Revenue's appeal was deemed infructuous and dismissed without additional review.

In conclusion, the Tribunal allowed the appeals of the assessees in ITA Nos.102 & 103/Chd/2016 while dismissing the appeals of the Revenue in ITA Nos.169 & 170/Chd/2016, emphasizing the criticality of complying with statutory notice requirements under the Income Tax Act for valid assessments under section 147.

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