2017 (8) TMI 249

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....3/Del/2008 for the Assessment Year („AY‟) 2003-04. 2. While admitting this appeal by order dated 4th September 2016, the following question of law was framed: "Whether the tribunal fell into error in holding that the assessment for the concerned year was not effective because of lack of notice under Section 143 (2) of the Income Tax Act in the given facts of the case?" 3. The facts leading to the filing of the present appeal are that in the assessment order passed by the Assessing Officer („AO‟) on 31st August, 2006, it was noted inter alia that on 19th September 2005, a notice under Section 148 of the Act was issued requiring the Assessee to file a return of income for AY 2003-04. After several notice....

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....e was no specific ground urged that notice under Section 143(2) of the Act should have been issued to the Assessee. 7. By the order dated 17th February, 2008, the CIT (A) partly allowed the appeal by deleting some of the additions made by the AO. 8. Aggrieved by the above order of the CIT(A), the Revenue filed ITA No. 1643/Del/2008. The Assessee also filed a cross-objection being C.O. 151/Del/2009. The said cross-objections were based on a solitary ground viz., that the assessment order was bad in law since the statutory notice under Section 143(2) of the Act was not issued. 9. The ITAT decided to take up the cross objections first since they went to the root of the matter. Relying inter alia on the decision of the ITAT in ITO v. N....

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....ections. allows the cross objections of the Assessee. As a result, the impugned order of the ITAT has become final as regards the assessment order under Section 148 read with Section 144 of the Act is concerned. Therefore, the question that has been framed by the court does not arise in the present appeal filed by the Revenue which only pertains to its corresponding appeal before the ITAT being ITA 1643/Del/2008. 12. Once it is clear that the ITAT order allowing the Assessee's cross objections and holding the assessment order to be bad in law has attained finality, the question of entertaining of the present appeal of the Revenue does not arise at all. This is for the simple reason that entire assessment order has already been set as....