2025 (11) TMI 402

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....done the delay emphasizing that the delay is due to genuine and reasonable cause beyond the control of the assessee and no mala fide intention was involved for delay in filing the appeal. The ld. Authorized Representative prayed that the delay being condoned in the interest of justice, so the assessee's case can be heard on merits. In our opinion, the delay is for bonafide and genuine reason, hence, I condone the delay and adjudicate the appeal. 04. The assessee has challenged the assessment framed by the ld. AO on the ground that no notice u/s 143(2) of the Act has been issued by the jurisdictional Assessing Officer. Besides, the assessee has challenged the assessment on the ground that the notice u/s 143(2) of the Act was not in conformity with the instruction issued by CBDT instruction No.1/2011 (F. No. 187/12/2010-IT(A-1), Dated 31.01.2011. 05. The facts in brief are that the assessee filed the return of income on 30.03.2018, declaring total income at Rs.10,41,590/-. The case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The statutory notices including other notices and questionaries were issued and served upon the assessee....

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....7;स Notice under section 143(2) of the Income-tax Act, 1961 संवीक्षा (कंप्यूटर आधारित संवीक्षा चयन Scrutiny (Computer Alded Scrutiny Selection) महोदय/ महोदया/ भेसर्स, Sir/Madam/ M/s, आपको सूचित किया जाता है कि निर्धारण वर्ष 2017-18 केपावती संख्या 269322761301017 के अनुसार आपके द्वारा दिनांक 30/10/2017 को दाखिल की गई आयकर विव&#23....

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....2366; जाना है। बाद की निर्धारण कार्यवाही भी आयकर विभाग की 'ई-कार्यवाही' सुविधा द्वारा की जायेगी। 'ई-कार्यबाही' पर एक संक्षिप्त नोट आपके संदर्भ के लिए संलग्न है। 3. The evidence/information specified above has to be furnished online electronically through your E-filing account in incometaxindiaefiling.gov.in. Subsequent assessment proceedings shall also be conducted electronically through the 'E-Proceeding' facility of Income-....

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.... under the Act is an invalid notice 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:- ....

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....entially to that is also invalid and is hereby quashed." 08. Since the facts of the assessee's case are similar to one as decided by the co-ordinate Bench, I 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. 09. Even, I find merit in the second limb of the arguments of the ld. AR that notice u/s 143(2) of the Act dated 14.09.2018, was issued by the ITO, Ward 24(3), Hoogly,Kolkata, whereas the assessment was framed by the ACIT Circle-241) Hoogly, Kolkara which is in violation of pecuniary jurisdiction of the CBDT instruction No.1/2011 (F. No. 187/12/2010-IT(A-1), Dated 31.01.2011. According to the said instruction, the ITO has pecuniary jurisdiction where the income is upto 20 lacs in the Metro Cities and 15 lacs in Mofussil areas whereas the DC/AC have jurisdiction above 20 lacs in Metro cities and above 15 lacs in the Mofussil areas. In the present case, the assessee filed the return of income u/s 139(1) of the Act on 30.3.2018, disclosing total income of Rs.10,41,590/-. I note that notice u/s 143(2) was issued on 24.09.20....