2026 (1) TMI 1596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay in not preferring the appeal within the period of limitation. Accordingly, the delay is condoned. IA NO:GA/1/2025 is allowed. Learned Advocate appearing for the appellant has suggested the following substantial questions of law for consideration: "a) WHETHER in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in quashing the assessment order passed u/s 143(3) of the Income Tax Act, 1961 solely on the ground of lack of jurisdiction of the Assessing Officer despite the assessee having participated in the entire assessment proceedings without raising any objection under Section 124(3) of the Act? b) WHETHER in facts and in the circumstances of the case the Ld. Inc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard learned Advocate appearing for the appellant/revenue. Perused the documents annexed with the stay application and more specifically the order of the Tribunal dated 6th January, 2025. From the order it is seen that "dissatisfied with the assessment order, the assessee went in appeal before the Id. CIT(A), where, the Id. CIT(A) upheld the Assessing Officer's order without addressing the key contention regarding procedural irregularity in issuing of notice u/s 143(2) of the Act, which is in violation of CBDT Circular No. 1/2011. Aggrieved by the aforesaid order, the assessee filed appeal before the Tribunal raising multiple grounds. However, the main contention of the assessee is that the assessment order framed u/s 143(3) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t order as was alleged by the ld. AR before the Bench. The Id. DR also relied on the decision of the Hon'ble Supreme Court in the case of DCIT vs. Kalinga Institute of Industrial Technology [WP(C) No. 898/2017], wherein it has been held that the assessee can object if the issue of validity of jurisdiction for issuance of notice u/s 143(2) of the Act, within one month of the issue of notice in the light of the provisions of section 124(3)(a) of the Act. Since the assessee, through the legal ground raised, is challenging the jurisdiction of the concerned Assessing Officer to frame the impugned assessment order, therefore, it is appropriate to admit the aforesaid legal ground and proceed to adjudicate the legal ground first. We, afte....