2024 (11) TMI 502

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....4097/2024 in ITA 414/2024 CM APPL. 44120/2024 in ITA 416/2024 CM APPL. 44227/2024 in ITA 418/2024 CM APPL. 45107/2024 in ITA 424/2024 1. For the reasons stated in these applications, the delay in filing the present appeals is condoned. 2. The applications are, accordingly, allowed and are disposed of. ITA 414/2024, ITA 416/2024, ITA 418/2024 & ITA 424/2024 3. The Revenue has filed the present appeals impugning a common order dated 26.09.2022 passed by the learned Income Tax Appellate Tribunal (hereafter the Tribunal) in ITA. No. 1829/Del/2009 in respect of the assessment year (AY) 1997-98; ITA No. 1830/Del/2009 in respect of the AY 1998-99; ITA No. 1831/Del/2009 in respect of the AY 1999-2000; and ITA No. 1832/Del/2009 ....

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..../2024, which concerns the AY 2000-01, the Revenue has projected the following question: "Whether on the facts and circumstances of the case and in law, the ITAT erred quashing the assessment proceedings, without appreciating the fact that the assessee fully cooperated throughout the assessment proceedings and in simply stating that there is no valid issuance and service of notice U/s 143 (2) of the Act, which is in grave contradiction to Section 292BB of the Income Tax Act, 1961." 6. Mr. Aggarwal, the learned counsel appearing for the Revenue had also assailed the findings of the learned Tribunal, setting aside the reopening of the assessment proceedings under Section 147 of the Income Tax Act, 1961 (hereafter the Act). The said....

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....of notice under section 143 (2) of the Act on the assessee. While dealing with an identical issue in assessee's own case, the Hon'bIe Jurisdictional High Court has observed as under: "...........Additionally, it is contended that pursuant to the re-assessment notice the AO did not issue any further notice as called for by law under Section 143 (2) of the Act, within the time prescribed, proposing to take further proceedings in the re-assessment. This aspect too is undisputed. The notice under Section 143 (2) of the Act ought to have been issued within six months prescribed period (which in this case ended on 30.09.2013), however, that notice was issued on 09.01.2014. This aspect was highlighted not in the petition but in th....