TaxTMI 
TaxTMI 
2019 (10) TMI 720
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..../- made by the AO u/s 69A, through a non speaking order, without appreciating the facts of the case and the submissions of the appellant. 2. the ld. CIT (A) has grossly erred on facts and n law in upholding the order of the AO u/s 143(3)/147 and in confirming the addition of Rs. 14,64,000/-, overlooking the ground of appeal of the appellant that the AO passed order u/s 143(3)/147 without issuing and serving any notice u/s 143(2) which is a mandatory requirement of law. The order passed u/s 143(3)/147 without issuance and service of notice u/s 143(2) is patently bad in law and deserves to be quashed." In Ground No. 2, the assessee has raised the question of validity of reassessment framed by the AO without issuing and service not....
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....sponse to notice under section 148 was belated one and the AO has issued a notice under section 143(2) on 11.02.2017, a copy of the same has been produced during the course of hearing. Thus the ld. D/R has submitted that when a notice was issued under section 143(2) and assessee has participated in the proceedings, then the assessee cannot raise this objection at this stage. He has referred to the provisions of section 292BB of the IT Act. 4. I have considered the rival submissions as well as the relevant material on record. The assessee has raised this objection even before the ld. CIT (A) as ground no. 4 reproduced at page 2 of the ld. CIT (A)'s order. However, the ld.CIT (A) has not adjudicated ground no. 4 separately but the entire m....
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....ew it would be reasonable to give credit of Rs. 3 lakhs for past year savings and receipts towards the cash credit. Accordingly, the addition to the extent of Rs. 14,64,000/- is sustained and the appellant's ground of appeal on the issue is partly allowed." Thus it is clear that despite being specifically raised this ground and taken up for adjudication by the ld. CIT (A), it is not dealt with by the ld. CIT (A). Since this is a legal issue and goes to the root of the matter, therefore, the same is taken up for adjudication. 5. The AO in the reassessment order has accepted this fact that the assessee has filed the return of income on 08.12.2017 vide acknowledgement no. 328210000081217 as given in the assessment order. The fact of fili....
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....he alleged notice dated 11.12.2017 was not issued and even not served on the assessee. The alleged proceedings interjected in between two other proceedings that too subsequent proceedings clearly reveals this fact. Accordingly, it becomes manifest and clear that the reassessment was completed without issuing the mandatory notice under section 143(2) of the IT Act and consequently the assessment was framed without assuming the jurisdiction as conferred by section 143(2). An identical issue has been considered by this Tribunal in case of ITO vs. Shri Hans Raj Sharma (supra) in para 14 to 16 as under :- "14. We have considered the rival contentions and found from the record that the assessee filed its return of income in response to t....
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....the assessee on 13.03.2015 but failed to issued notice u/ s 143(2) of the Act in order to process the said return. The department was precisely asked by the Bench on 16/10/2017, 19/09/2018 and 15/11/2018 to substantiate the issue and service of notice U/s 143(2) of the Act, but the same could not be produced even on the specific query by the bench. Without issue of notice U/s 143(2) completing the reassessment proceedings are liable to be quashed in view of the following judicial pronouncements: (i) ACIT v/s Hotel Blue Moon 321 ITR 362 (SC) wherein it was held by the Hon'ble SC that issuance of notice u/s 143(2) is mandatory even in block assessments. (ii) CIT v/s Salarpur Cold Storage 50 taxmann.com 105 (All. HC): For....