TaxTMI 
TaxTMI 
2026 (1) TMI 928
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....f the NFAC, Delhi dated 15.10.2024 for A.Ys 2012-13 to 2016-17 by the assessee and A.Ys 2014-15 and 2015-16 by the Revenue respectively. 2. Since underlying facts pertain to same assessee and identical issues are involved in the captioned appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 4. At the very outset, the ld. counsel for the assessee pointed out to the application filed u/r 11 of the ITAT Rules and prayed for admitting the additional legal ground. 5. Though the ....
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.... of mandatory notice u/s 143(2) of the Act within the stipulated time frame rendering the assessment orders for A.Ys 2012-13 to 2016-17 as void ab initio being liable to be quashed forthwith. 8. It is the say of the ld. counsel for the assessee that the assessee was provided with copies of notices u/s 143(2) for A.Ys 2012-13 to 2016-17 only after framing of assessment orders of respective years pursuant to the order under Right to Information Act 2005 dated 10.01.2020 issued by the Assessing Officer which is placed at pages 36-37 of the Paper Book and copy of Application under RTI Act 2005 dated 06.01.2020 is placed at pages 31- 35 of the Paper Books submitted by the assessee with the Assessing Officer. 9. In this regard it was submit....
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....A.Y 2012-13 dated 31.03.2019, no notice u/s 143(2) of the Act was issued and served on the assessee. The ld. counsel for the assessee referred to the e-proceedings time line as available at ITBA Portal, copy of which is placed at pages 22 to 26 of the PB and for A.Ys 2012-13 to 2016-17. It is the say of the ld. counsel for the assessee that the ITBA Portal for the said A.Ys refers to issuance of notice u/s 148 of the Act and issuance of notices u/s 142(1) on various dates. But there is no reference of issuance of notice u/s 143(2) which is mandatory for carrying out the proceedings of section 148 of the Act. In the absence of notice u/s 143(2) of the Act, the entire proceedings is vitiated and becomes null and void. 13. Per contra, the l....
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....w examine the validity of manually issued notice u/s 143(2). The validity is to be determined with reference to Circular 19/2019 issued by CBDT dated 14.08.2019 which is reproduced below: Circular No. 19 /2019 New Delhi, dated the 14 of August, 2019 Subject: Generation/Allotment/Quoting of Document Identification Number in Notice/Order/Summons/letter/correspondence issued by the Income-tax Department reg. With the launch of various e-governance initiatives, Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement in delivery of services and has also brought greater transparency in the functioning of the tax administration. Presently, almost all notices and....
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....fficial duties: or (iii) when due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; or (iv) when PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or (v) When the functionality to issue communication is not available in the system, the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner / Director General of income-tax. In cases where manual communication is required to be issued due to delay in PAN migration, the proposal seeking approval for issuance of manual communi....
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.... of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of this Circular, the income-tax authorities shall identify such cases and shall upload the notices in these cases on the Systems by 31th October, 2019. 8. Hindi version to follow. 17. We find that vide CBDT Circular [supra], it had become mandatory from 01.10.2019 to issue any communication with computer generated DIN and when due to technical difficulties, DIN is not issued, communication could be issued manually only after recording reasons in writing with prior written approval of the Chief Commissioner/Director General of income-tax. In the course of appeal proceedings before us, we afforded se....