TaxTMI 
TaxTMI 
2025 (4) TMI 974
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....en following grounds of appeal: "1. For that, the learned CIT(A) has committed gross error of law as well as of fact in not providing sufficient reasonable opportunity of hearing and in dismissing the appeal of the Appellant, by upholding the addition made by the learned A.O., particularly when, the very initiation of reassessment proceeding, itself is without jurisdiction and without the authority of law, as such, it being not sustainable in the eye of law, needs to be quashed in the interest of justice. 2. For that, the learned Assessing officer as well as the learned CIT(A) have committed gross error of law as well as of fact in making addition of Rs. 36,50,000.00, ignoring the explanation of the Appellant that, the tot....
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....iling portal, which is mandatory in terms of instruction issued by CBDT vide No,.01/2018 dated 12^th February, 2018. He, therefore, prayed that entire proceedings deserve to be held as bad in law and without jurisdiction as no notice u/s.143(2) of the Act was issued. 6. In reply, ld Sr DR filed an email received from the Income Tax Officer, Puri dated 27.12.2024, wherein, the Assessing Officer has attached the certified copy of notice u/s.143(2) issued alongwith evidence of service through Speed Post. He thus submits that once the notice u/s.143(2) of the Act is issued, the proceedings completed deserves to be upheld. 7. We have considered the rival submissions and perused the record of the case. Admittedly, in this case, no notice u/....
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....ed that except for search related assessments, proceedings in other pending scrutiny assessment cases shall be conducted only through the 'E-Proceeding' functionality in ITBA/E-filing. However, in cases where the concerned assessee objects to conduct of assessment proceedings electronically through the 'E- Proceeding' facility, such cases, for the time-being, may be kept on hold. 3. Further, considering the situation that some of the stations have limited bandwidth, being VSAT stations and stations with limited capacity where bandwidth is in the process of being upgraded, it has been decided that till 31.03.2018, such stations, in accordance with target stipulated in Central Action Plan for financial year 2017-18, m....
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....d till the office hours on the date stipulated for compliance. Availability of facility for electronic submission of documents in time barring situation or where case has been finally heard by the Assessing Officer: The facility for electronic submission of documents through 'E- proceeding' shall be automatically closed seven days before the time barring date. In other situations, upon completion of proceedings, before passing the final order, concerned Assessing Officer, on his volition, shall close the e-submission facility after mentioning in electronic order sheet that 'hearing has been concluded'. However, if required, in exceptional circumstances, the concerned Assessing Officer may enable further filing of su....
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....e through physical mode via Speed Post. Therefore, there was no valid issuance of notice u/s.143(2) of the Act. Once the notice u/s.143(2) is not validly issued, consequent proceedings cannot be held as valid. In this regard, reliance on the judgement of Hon'ble Supreme Court in the case of Hotel Blue Moon [2010] 321 ITR 362 (SC), wherein the Hon'ble Supreme Court has held that the issue of notice u/s. 143(2) of the I.T. Act is mandatory and not procedural and if the notice is not served within the prescribed period, the assessment order is invalid. Respectfully following the judgment of Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and looking to the fact that notice u/s.143(2) was not issued as per the instruction of CBDT (....