Tribunal Invalidates Assessment Order Due to Missing Notice

The Tribunal upheld the decision of the ld. CIT (A) annulling the assessment order due to the absence of notice u/s 143(2). The Revenue's appeal challenging the order was dismissed, as the Tribunal found that the assessment was invalid without the mandatory notice. The appellant's argument that the return filed earlier should be considered pursuant to the notice u/s 148 was accepted based on a previous decision of the Delhi High Court.

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Issues Involved:
1. Validity of assessment order due to absence of notice u/s 143(2)

Summary:
The appeal by the Revenue challenged the order of ld. CIT (Appeals)-25, New Delhi dated 15.11.2019 for AY 2007-08. The main issue raised by the Revenue was the absence of notice u/s 143(2) and its impact on the validity of the assessment. The ld. CIT (A) found that in the absence of service of notice under section 143(2), the assessment is void. The AO's remand report confirmed the non-issuance of notice u/s 143(2), leading the ld. CIT (A) to rely on the decision of Hon'ble Delhi High Court in PCIT vs. Sh. Jai Shiv Shankar Traders Pvt. Ltd. The ld. CIT (A) held that the assessment order passed by the AO is invalid due to the absence of the mandatory notice u/s 143(2).

The Revenue contended that the appellant did not file a return of income pursuant to notice u/s 148, but the appellant argued that the return submitted earlier should be treated as filed pursuant to the notice, citing the decision of Hon'ble Delhi High Court in a similar case. The Tribunal agreed with the appellant, stating that the Revenue's contention was not tenable based on the precedent set by the Hon'ble Delhi High Court.

Therefore, the Tribunal upheld the order of ld. CIT (A) annulling the assessment order passed by the AO due to the absence of notice u/s 143(2). The appeal filed by the Revenue was dismissed.

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