2025 (7) TMI 1742

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....rred to as 'the Act'). 2. The solitary issue raised by the assessee before us is that the assessment order dated 22.01.2025 communicated to the assessee is unsigned, hence, it is not an order. Shri Ajit Jain, appearing on behalf of the assessee narrating facts of the case submitted that initially the assessee received an assessment order dated 10.01.2025 signed manually. The assessee has filed separate appeal assailing the said assessment order. Thereafter, impugned assessment order was served on the assessee. The subsequent assessment order is unsigned. He further pointed that the initial assessment order dated 10.01.2025 was issued by another Assessing Officer (AO), whereas, the unsigned assessment order has been issued by different As....

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....the assessment order, dated 22.01.2025 uploaded on the ITBA portal, we find that the same is unsigned. The ld. DR could not refute the fact that the assessment order for AY 2022-23 dated 22.01.2025 on ITBA portal is unsigned. 6. The order/assessment order is incomplete till the time it is signed by the Assessing Officer. Non-signing of an assessment order is not a procedural flaw that can be cured subsequently after service of same on the assessee. The ld. Counsel for the assessee has placed reliance on the decision of coordinate Bench of the Tribunal in the case of Reuters Asia Pacific Ltd. vs. DCIT 157 taxmann.com 705 wherein on similar set of facts the Coordinate Bench held the unsigned assessment order as invalid and quashed the same....

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....astly, the Revenue has tried to take shelter under section 292B of the Act. The said section cures the procedural defects or omissions. The section does not grant immunity from non-compliance of statutory provisions. Non signing of an assessment order is not a procedural flaw that can be cured subsequently. The order is complete only when it is signed and released. The date on which the order is signed by the Assessing Officer is the date of order. If Revenue's contention is accepted and the Assessing Officer is allowed to sign the assessment order now considering it to be procedural deficiency, still the order would suffer from the defect of limitation and would be without jurisdiction. 18. In the case of Vijay Corporation (su....