TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 608
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....ng Officer, Agra (hereinafter referred to as 'ld. AO'). 2. At the outset, I find that there is a delay in filing of appeal by the revenue before us by 846 days. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay in the interest of substantial justice and admit the appeal of the revenue for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned NFAC was justified in treating the assessment order framed by the Learned Jurisdictional Assessing Officer (JAO) as non-est in the facts and circumstances of the instant case. 4. We have heard the rival submissions and perused the materials available on record. The Assessee had not filed his return of income f....
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....ion 147 of the Act on 30-3-2022. This assessment was framed by the Learned JAO, Income Tax Officer, Ashok Nagar. It is pertinent to note that both the notice under section 148 of the Act was issued by the Learned JAO and reassessment was framed by the Learned JAO. 6. The Assessee filed detailed submissions before the Learned CITA, both on law as well as on facts. The Learned CITA obtained a remand report from the Learned AO. The Learned CITA, after due consideration of the remand report and rejoinder to the remand report, quashed the assessment as non-est by observing as under:- ― 4.3. Even admitting the fact that the notice u/s 148 is served on or before 31.03.2012; then also the other ground of the assessee, that the AO ....
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....s been issued by the Assessing Officer. This order shall come into force with effect from 1st day of April, 2021." 4.5. From the above, it is clear that the As per F. No. 187/3/2020-ITA-I, dated 31.03.2021, all pending assessments as on 01.04.2021 will be carried out as per the provisions of Section 144B of the Act. Further assessment made u/s 143(2) or u/s 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after 1.4.2021, shall be non est if such assessment is not made in accordance with the procedure laid down u/s 144B of the Act. 4.6. In order to provide an adequate opportunity to the AO in this regard, the submissions of the appellant and the gr....
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....the Assessing Officer having jurisdiction over such case, with the prior approval of the Board.(sub section 8 of 144B) 5.0. This is the gross violation of CBDT instructions and the mandate of 144B of the Act by the AO. In view of the above, the impugned assessment order dated 30.03.2022 has to be considered as non-est as well as void ab initio. This ground of the appellant is hereby allowed. As the ground regarding the jurisdiction itself is allowed in the favour of the appellant, the other grounds are not adjudicated as discussing it will be, only of academic in nature.‖ 7. The Learned DR before us placed on record the Circular issued by CBDT in F.No. 187/3/2020-ITA-1 dated 17-3-2022. For the sake of convenience, the said....
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.... Sourabh Jain Under Secretary (ITA-1) 8. Hence in view of the aforesaid Circular of the CBDT, the Board had given relaxation to the Learned JAO to complete the re-assessment that were due by 31-3-2022 by providing an exception to non-following of procedure laid down in section 144B of the Act. In view of the same, we hold that the assessment declared as non-est by the Learned NFAC is not in order. Since the Learned NFAC had erroneously quashed the assessment as non-est and since the other grounds raised by the Assessee were not adjudicated by the Learned NFAC on merits, we deem it fit and appropriate, in the interest of justice and fair play, to restore the appeal to the file of the Learned NFAC for denovo adjudication in ....