2023 (9) TMI 1349

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....sequently the assessment order u/s 143(3) of the I.T. Act is null and void. DCIT Vs. Rohit Bansal 2. The Id. CIT(A) erred in holding that the return filed on 11.09.2018 in response to notice u/s 142(1) dated 27.08.2018 was non est. 3. The Id. CIT(A) erred in calculating the limitation of time for time of notice u/s 143(2) with reference to an invalid return filed u/s 139(4) on 07.02.2018. 4. The Ld. CIT(A) failed to appreciate that no return could have been filed u/s 153C by the assessee for assessment year 2017-18, when even as per CIT(A)'s own finding no notice u/s 153C was issued for the said year. 5. The CIT(A) failed to appreciate that the Revenue cannot be punished for the clerical mistakes committed by the Assessee of....

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....ment order passed u/s 143(3) as null and void accordingly allowed the Appeal filed by the assessee. Aggrieved by the order of CIT(A) dated 23/06/2022, the Department filed the present appeal on the grounds mentioned above. 4. The Ld. Departmental Representative, addressing on the grounds of the Appeal made the written submission which is under:- "The assessee was well awarded that the proceedings were under 153C of the Act. He asked for cross examination of Shri Akash Arora, on whose statements the assessee's case was reopened and notice u/s 142(1) was issued. Normally notice u/s 153C issued after notice u/s 142(1) of the IT Act is issued in such search related matter. The assessee is trying to project that the 142(1) notice issued to as....

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....the last date by which scrutiny notice u/s 143(2) of the Act could have been issued for the return filed on 07/02/2018 was 30/09/2018. In view of the above, the finding of CIT(A) that notice issued u/s 143(2) of the Act dated 15/10/2018 by the Assessing Officer is time barred and assessment so framed by him u/s 143(3) of the Act is null and void requires no adjudication. Further submitted that, return filed by the assessee on 11/09/2018 under section 153C of the Act was non est and could not be taken by the Assessing Officer as no notice u/s 153C of the Act was issued by the Assessing Officer of the searched person to assessee for A.Y. 2017-18. Further submitted that only valid return of income which could have been acted upon by the Assess....

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.... the assessment order. Thus, by following the above ratio of the Hon'ble Supreme Court and jurisdictional High Court (supra), we find no error or infirmity in the order of the CIT(A) in deleting the addition. 8. Though, the Ld. DR vehemently submitted that 'the assessee was well aware that the proceedings were u/s 153C of the Act, the assessee was asked for cross examination of Sh. Akash Arora, who reopened and notice u/s 142(1) was issued, normally notice u/s 153C issued after notice u/s 142(1) of the Act is issued in search related matter and contended that the assessee is trying to project that the 142(1) notice issued to assessee with regard to search related matter is equivalent to the regular 142(1) issue of calling to return/informa....