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        Assessment orders quashed for non-issuance of notice under section 143(2) of Income Tax Act

        Jabalpur Development Authority Versus A.C.I.T., Circle-2 (1), Jabalpur

        Jabalpur Development Authority Versus A.C.I.T., Circle-2 (1), Jabalpur - TMI Issues involved:
        The validity of assessment orders passed without issuance of notice u/s 143(2) of the Income Tax Act.

        Issue 1: Jurisdiction to reopen assessment without supplying reasons to assessee

        The appellant challenged the assessment orders for the years 2009-10 to 2012-13, arguing that the Assessing Officer's jurisdiction to reopen the assessment without supplying reasons violated the principles laid down by the Supreme Court in GKN Driveshafts (India) Ltd. v. DCIT. The Hon'ble CIT was criticized for confirming the order without justification.

        Issue 2: Non-compliance with mandatory notice u/s 143(2)

        The appellant contended that the assessment orders were erroneous due to the Assessing Officer's failure to issue and serve the notice u/s 143(2) of the Act. It was argued that this non-compliance rendered the assessment orders invalid and should be set aside.

        Issue 3: Estimation of net profit at a fixed rate

        The appellant objected to the Hon'ble CIT's estimation and presumption of the assessee's net profit at a fixed rate of 3% of turnover.

        The Tribunal noted that the absence of notice u/s 143(2) was a jurisdictional issue apparent on record. The learned counsel for the assessee argued that the non-compliance with the issuance of notice u/s 143(2) rendered the assessment orders liable to be set aside.

        After careful consideration of the materials on record, it was established that the assessee had not been issued a notice u/s 143(2) of the Act. Citing various judgments, including ACIT vs. Hotel Blue Moon and DIT vs. Society For Worldwide Interbank Financial Telecommunications, the Tribunal emphasized that non-issuance of the notice u/s 143(2) rendered the assessment unsustainable in the eyes of the law.

        The Tribunal held that the mandatory requirement of issuing notice u/s 143(2) within the prescribed time limit was not fulfilled, making the assessment orders invalid. Despite the provision of section 292BB of the Act, the Tribunal found that the protection was not available to the Department due to the non-issuance of the notice itself.

        Consequently, the Tribunal quashed the assessment orders for the years 2009-10 to 2012-13, giving the Revenue the opportunity to produce evidence of the notice u/s 143(2) issuance. The appeals filed by the assessee were partly allowed based on the non-compliance with the mandatory notice requirement.

        (Order pronounced in the open court on 01/12/2023)

        Topics

        ActsIncome Tax
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