2025 (12) TMI 974

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....g the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudication of the appeal is done in the following para. 3. The assessee has raised an additional ground before us which is against the non-issuance of notice u/s 143(2) of the Act thereby rendering the assessment framed u/s 147 read with section 144/144B of the Act dated 31.03.2022, as invalid and nullity in the eyes of law. 3.1. After hearing the rival contentions and perusing the material on record, we find th....

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....urn of income within 30 days from the date of the said notice. However, according to the ld. AO, the assessee has not filed any return of income in response to notice u/s 148 of the Act till the date of the assessment order. Thereafter, notice u/s 142(1) of the Act was issued on 20.11.2021, by JAO requesting the assessee to file the return of income in response to notice 148 of the Act, however, the same was also not complied with. The ld. AO noted that in Para no.2 of the assessment order page no.2 that assessee has not filed any return of income in response to notice u/s 148 of the Act by the JAO on 20.11.2021. Finally, the assessment order u/s 147 read with section 144/144B of the Act dated 31.03.2022, was framed by making an addition of....

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....g the rival contentions and perusing the materials available on record, we find that the undisputedly, the notice u/s 143(2) of the Act was not issued by the ld. AO after assessee informed the ld. AO vide letter dated 24.01.2022, that return filed originally u/s 139(1) of the Act on 29.09.2013, may kindly be treated as return filed in response to notice u/s 148 of the Act and also attached an acknowledgement of the return filed originally. In our opinion, the said communication by the assessee to the ld. AO is a sufficient compliance to the notice u/s 148 of the Act and it is obligatory and mandatory on the part of the ld. AO to issue notice u/s 143(2) of the Act failing which the assessment framed by the ld. AO is invalid and nullity in th....