2025 (12) TMI 733

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.... the Respondent : Sh. Shankar Lal Verma, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 18/12/2024 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 2....

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....sentative submitted that the Assessee filed belated return, therefore, the A.O. need not issue the notice u/s. 143(2) of the Act, further submitted hat the addition has been made on the merits in order to recover the actual tax due from the Assessee, therefore, submitted that the Grounds of Appeal of the Assessee are devoid of merit, thus, sought for dismissal of the Appeal of the Assessee. 5. ....

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....g portal. Even otherwise, the return of income filed in response to notice u/s. 148 of the Act cannot be declared to be invalid if the same is filed belatedly although the delay was just of 2 days from date of issue of notice u/s. 148 of the Act but there was no delay if date of receipt of the notice is considered. 6. The Hon'ble Delhi High Court in the case of Pr. CIT vs Dart Infrabuild (P....

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....d. 383 ITR 448 (Delhi), CIT vs. Delhi Kalyan Samiti ITA No.696/2015 (Del), Shaily Juneja vs. ACIT W.P.(C) No.10298/2022 and Primary Real Estate Investments vs. Dy. CIT W.P.(C) No.9705/2023 both dated 27.08.2024 while quashing the reassessment proceedings for not issuing notice u/s. 143(2) of IT Act. 8. Considering the above facts and circumstances, as the assessment has been completed without i....