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Issues: (i) Whether the delay in filing the appeal before the first appellate authority stood excluded in view of the COVID-19 limitation orders. (ii) Whether the notice under section 143(2) was barred by limitation and issued without jurisdiction, rendering the assessment invalid.
Issue (i): Whether the delay in filing the appeal before the first appellate authority stood excluded in view of the COVID-19 limitation orders.
Analysis: The assessment order and the filing of the appeal both fell within the period covered by the Supreme Court's suo motu extension of limitation during the COVID-19 period. In such circumstances, the delay counted by the first appellate authority could not be sustained.
Conclusion: The appeal before the first appellate authority was treated as valid and not time-barred.
Issue (ii): Whether the notice under section 143(2) was barred by limitation and issued without jurisdiction, rendering the assessment invalid.
Analysis: The return had been filed on 31.10.2019, while the notice under section 143(2) was issued after the prescribed limitation period. The notice was also found to have been issued before the transfer of jurisdiction became effective under section 127. On these facts, the notice suffered from both limitation and jurisdictional defects, which vitiated the assessment framed thereafter.
Conclusion: The notice under section 143(2) was invalid and the assessment order was quashed.
Final Conclusion: The jurisdictional defect in the notice under section 143(2) succeeded, the assessment was annulled, and the assessee's appeal was allowed.
Ratio Decidendi: A notice issued under section 143(2) beyond the statutory time limit and before the acquiring of jurisdiction by the assessing authority is invalid, and the assessment founded on such notice cannot survive.
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