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ITAT allowed the appeal, holding that the assessment framed u/s 143(3) by the ITO, Ward-3(4), Gurgaon is void for want of the mandatory notice u/s 143(2). The Tribunal found that the original 143(2) notice was issued by a non-jurisdictional ITO and, following PAN-based jurisdictional transfer, the jurisdictional ITO did not issue a fresh 143(2) notice before passing the 143(3) order which made additions. Reliance on applicable precedents led the ITAT to conclude the assessment cannot be sustained; consequently the impugned assessment order and the CIT(A)'s confirmation were set aside and the assessee's additional grounds were allowed.
ITAT allowed the appeal, holding that the assessment framed u/s 143(3) by the ITO, Ward-3(4), Gurgaon is void for want of the mandatory notice u/s 143(2). The Tribunal found that the original 143(2) notice was issued by a non-jurisdictional ITO and, following PAN-based jurisdictional transfer, the jurisdictional ITO did not issue a fresh 143(2) notice before passing the 143(3) order which made additions. Reliance on applicable precedents led the ITAT to conclude the assessment cannot be sustained; consequently the impugned assessment order and the CIT(A)'s confirmation were set aside and the assessee's additional grounds were allowed.
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