TaxTMI 
TaxTMI 
2025 (10) TMI 898
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....l Faceless Appeal Centre (NFAC), Delhi erred in law and fact in upheld the addition of Rs. 59,83,820/- are in nature of business receipts and accordingly applicability of section 115BBE to the stipulated, arbitrary, unjust and not sustainable; 3. The Hon'ble CIT(Appeal)-NFAC, Delhi has wrongly upheld in law and fact the addition of Rs. 6,72,000/- u/s 37; 4. The Hon'ble CIT(A)-NFAC, Delhi has wrongly upheld in law and fact the addition of Rs. 74,018/- u/s 37; 5. That impugned order passed u/s 250 by NFAC/CIT(A), dismissing the appeal of the assessee and sustaining the impugned assessment order of Ld. AO is unlawful as in violation of principles of natural justice; 6. That impugned order passed u/s 250 by NFAC/CIT(A), dismissing the appeal of the assessee and sustaining impugned assessment order of Ld. AO is unlawful as no valid show cause notice has been issued in compliance with CBDT Instruction No.20/2015; That the appellant craves leave to add/alter any/all grounds of appeal before or at the time of hearing of the appeal." 2. The assessee also filed application for admission of the following additional grounds: 1. "That Ld. AO erred....
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....id and un-enforceable in law. Reliance was placed on the decision of the coordinate bench in the case of Shilpi Sardana in ITA No.1425/Del/2024 dated 27.08.2025. 6. Heard rival contentions, perused the materials placed before us and the case laws relied on. The contention of the assessee that the notice issued u/s 143(2) dated 28.08.2018 by the AO is in violation of the CBDT instruction dated 23.06.2017 as it is not in the specified format. This fact was not controverted by the Revenue before us. 7. We observed that an identical issue has been decided by Coordinate Bench in the case of Shilpi Sardana vs. DCIT (supra) holding as under: "4. Heard rival submissions. The additional ground raised by the assessee since going to the root of the very validity of the assessment made based on the notice issued u/s 143(2) the same is admitted for adjudication. 5. Ld. Counsel for the assessee submitted that the notice issued u/s 143(2) by the Assessing Officer on 30.06.2022 is void ab initio having been issued in violation of the binding CBDT Instruction No. F.No.225/157/2017/ITA-II dated 23.06.2017. Ld. Counsel submits that the CBDT u/s 119 of the Act issued the above ....
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....notice issued u/s 143(2) which was not in the prescribed format as per the CBDT instructions observing as under: "011. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional grounds of appeal challenging the validity of the notice issued u/s 143(2) of the Act being in an invalid format and in our opinion the issued raised in the additional grounds is a purely a legal issue qua which all the facts are available in the appeal folder and no further verification of facts is required from any quarter whatsoever. In our considered view the assessee is at liberty to raise any legal issue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT (supra) ii) National Thermal Power Co. Ltd v. CIT (supra) and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. (supra). Therefore, we are inclined to admit the same for adjudication. 012. The Id. AR vehemently submitted that ....
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....ice and accordingly, all the subsequent proceedings thereto would be invalid and void ab initio. The case of the assessee find support from the decision of Shib Nath Ghosh Vs. ITO in ITA No. 1812/KOL/2024 for A.Y. 2018- 19 vide order dated 29.11.2024, wherein the coordinate Bench has held as under: - "10. After hearing both the sides and the materials available on record, we find that the notice issued u/s 143(2) dated 9th August, 2017 was not in any of the formats as provided in the CBDT instruction F.No.225/157/2017/ITA-II dated 23.06.2017. We have examined the notice, copy of which is available at page no.1 of the Paper Book and find that the same is not as per the format of CBDT Instruction F.No.225/157/2017/ITA-II dated 23.06.2017 as stated above. In our opinion, the instruction issued by the CBDT are mandatory and binding on the Income tax authorities failing which the proceedings would be rendered as invalid. Hon'ble Apex Court in case of UCO Bank (supra) held that the circular issued by CBDT in exercise of its statutory powers u/s 119 of the Act, are binding on the authorities. The Hon'ble Apex court held as under: The Central Board of Direct Taxes....
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....nd is hereby quashed. 9. The other grounds raised on merit are not being decided at this stage and are being left open to be decided if need arises for the same at later stage. 10. In the result, the appeal of the assessee is allowed." 015. Since the facts of the assessee's case are similar to one as decided by the co-ordinate Bench, we therefore, respectfully following the same hold that the notice issued u/s 143(2) of the Act is invalid notice and accordingly, the assessment framed consequentially is also invalid and is hereby quashed. The additional ground raised by the assessee is allowed." 9. Similar view has been taken by the Kolkata Bench of the Tribunal in the case of Sajal Biswas vs. ITO in ITA No. 1244/Kol/2023 dated 26.03.2025, Srimanta Kumar Shit vs. ACIT in ITA No.1911/Kol/2024 dated 19.11.2024, Tapas Kumar vs. ITO in ITA No.1660/Kol/2025 dated 11.3.2025. We observed that coordinate bench of Delhi Bench had taken similar view in the case of Anita Garg vs. ITO (supra). Therefore, facts being identical respectfully following the above said decisions, we hold that the assessment framed by the Assessing Officer u/s 143(3) dated 29.12....
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....¤•à¤° विवरणी करे संवीकà¥à¤·à¤¾ के लिठचà¥à¤¨à¤¾ गया है। This is for your kind information that the return of income filed by you for assessment year 2017-18 vide ack, no. 269322761301017 on 30/10/2017 has been selected for Scrutiny. 2. इस संबंध में, आपकà¥à¤¯ दिनीक 16/11/2018 को 01:00 PM तक साकà¥à¤·à¥à¤¯ पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ करते अधका साकà¥à¤·à¥à¤¯ पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ कराने कर अवसर पà¥à¤°à¤¦à¤¾à¤¨ किया जा रहा है जिस पर आप उकल आयकर विवरणी के समरà¥à¤¥à¤¨ à....