TaxTMI 
TaxTMI 
2025 (5) TMI 2267
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.... in the Grounds of appeal filed before the Hon'ble Tribunal. However, the Hon'ble Tribunal's order does not appear to have considered or addressed the Ground No.5, 6 & 7 which deals with the Assessment Order being TIME BARRED, without Jurisdiction and in violation of provisions of section 130, 144B and 153A of Income Tax Act. Ground No. 5: The learned AO having initiated the reassessment proceedings U/s 148, serving notice on 26.03.2021 erred in law, passing Order of Assessment on 02.11.2023 beyond time limit prescribed U/s 153(2) of Income Tax Act, 1961. Ground No. 6 : The learned AO erred in law in passing an order of assessment without issuing notice under section 143(2) of IT Act, 1961. Ground No. 7 : The learned AO has erred in law in not following provisions of section 130, 144B and 153A of Income Tax Act, along with CBDT circular's dated 28.03.2022 and 29.03.2022 mandating reassessment proceedings only in faceless manner. Appellant places reliance on the decision of the Telangana High Court in the batch of Writ Petition No.25903, in the matter of Ravindra Reddy & Others dated 14.09.2023. It is respectfully submitted that th....
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....os. 1517, 1519, 1609 and 1854 of 2021 in CIT, DRP-2 and DCIT LTU-1, Chennai Vs. Roca Bathroom Products Pvt Ltd dated 09.06.2022, held time limit U/s 153(2) is not superceded by the non-obstante clause u/s 144C. Hearing adjourned to 13.01.2025 based on Appellants reliance on this decision. Reference drawn to daily order dated 06.11.2024. (iv) Jurisdictional ITAT, Hyderabad "A" Bench, in ITA No.136/HYD/2023 in Shri. Syed Gulam Mohiuddin, Hyd Vs. ITO (Intl Taxn)-1, Hyderabad dated 24.06.2024, in respect of time limit for completion of assessment as governed U/s 153(2), held that order U/s 144 r.w.s 144C dated 12.01.2023 is clearly barred by limitation. The MA filed by the Department is also dismissed on 17.01.2025. However, the Tribunal Order does not make any reference to the judicial precedents relied upon by the appellant. The failure to consider the covered judicial decisions, which were essential in deciding the appeal, being relevant and directly on point and supported the appellant's case, constitutes a mistake apparent from the record. 4. Rectification of Jurisdictional Issues: The validity of the assessment order due to the lac....
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....ibunal has failed to deal with it in its order. As per the Judicial pronouncements in Ares Diversified & TDK Electronics AG, relied upon filed on 10.01.2025, the jurisdictional issues is a matter of paramount importance, and its non-consideration can render the order invalid or incomplete. Prayer : In the light of the above, it is respectfully prayed that the Hon'ble Tribunal may: 1. Rectify its order dated 12.02.2025 passed in ITA Nos.786 & 787/2024 by duly considering Ground No.5, 6 & 7, the written submissions filed by the appellant and the Judicial decisions relief upon. 2. Rectify its order dated 12.02.2025 passed in ITA Nos. 786 & 787/2024 by duly considering the jurisdictional aspects and addressing the same in the order. 3. Pass an order considering the grounds and submissions that were inadvertently omitted from consideration, with regard to the jurisdictional issues raised, as its non consideration affects the validity of the order, in the interest of justice. 4. Any other relief as the Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case. 3. CA P R Suresh, Learned Cou....
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....c. 119 of the Act, directs that all the assessment orders shall herewith be passed by National e-Assessment Centre through the Faceless Assessment Scheme-2019, except in cases where the assessment orders in cases assigned to central charges and assessment orders in cases assigned to international taxation charges. Since the assessees' cases are assigned to international tax charges, the provisions of sec. 144B of the Act does not apply and, therefore, the Assessing Officer has rightly completed the assessment without going into the procedure provided u/sec. 144B of the Act. The Learned DR referring to the decision of Hon'ble Jammu & Kashir High Court in the case of Pr. CIT vs., Broadway Shoe Company in ITA. No. 10/2017, order dated 11.10.2018, submitted that, herein a case where the assessee has not filed his return of income in response to notice issued u/sec.148 of the Act, therefore, once the assessee has not filed return of income on or before the dates specified in which notice issued u/sec. 148 of the Act, then, the question of issue of notice u/sec. 143(2) does not arise. Therefore, there is no merit in the grounds taken by the assessee. The Learned Sr. AR further re....
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.....6, although, the assessees' has taken a specific ground on the issue of validity of assessment order passed by the Assessing Officer in absence of issuing statutory notice u/sec. 143(2) of the Act, but, the Tribunal by an inadvertent error, has not considered ground no.6 of assessee's appeal while adjudicating the appeal. To this extent, in our considered view, the order of the Tribunal suffers from mistake which needs to be rectified u/sec.254(2) of the Act. 7. In so far as the arguments of the Learned Counsel for the Assessee on ground no.7 that, there is no specific adjudication of ground no.7 of the assessee challenging the validity of assessment order passed by the Assessing Officer without considering the provisions of sec. 130, sec. 144B and sec. 153A of the Act along with CBDT Circulars dated 28.03.2022 and 29.03.2022. Although, the Revenue has filed CBDT Circular no.187/2020 dated 13.08.2020, in our considered view, the applicability of said circular in light of arguments of the Learned Counsel for the Assessee in light of provisions of sec.130, sec.144B and sec. 153A needs to be discussed. Since the Tribunal has not given any finding on ground no.7, in our con....