2026 (4) TMI 1317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."the Act"), arising out of assessment order dated 16.12.2016 of the Ld. Assessing Officer/ITO Ward-1(3), Ghaziabad (hereinafter referred to as "Ld. AO"), u/s 143(3) of the Act for Assessment Year 2014-15. 2. Brief facts of the case are that, assessee filed return of income of Rs. 9,14,500/- on 29.10.2014 which was duly processed. The case was selected for "Complete Scrutiny" through CASS for reason "Low net profit or loss shown from large gross receipts". Notice u/s 143(2) of the Act dated 07.09.2015 was issued by the ITO Ward 67(2), New Delhi. On change of AO again notice u/s 143(2) dated 21.09.2015 was issued. Notice u/s 142(1) dated 12.02.2016 along with detailed questionnaire was issued. 2.1. Sh. Jai Shankar Mishra, FCA/AR of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e declared results without confronting with the alleged adverse material and without providing proper and reasonable opportunity of being heard. 4. That under the facts, Ld. CIT (A) also erred in law and on merits in not providing proper and reasonable opportunity of hearing, more so the case was lastly fixed before CIT (A) on 06.03.18, the assessee visited the office of CIT (A) on that date, however she did not came her office on 06.03.18, the assessee was assured by the staff for fresh date of hearing, however, without issuing any fresh notice, the appeal stood decided vide impugned CIT (A) order dtd. 19.03.18, thus principles of natural justice stands violated making the CIT (A) order as illegal and unsustainable. 5. Through ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ajay Sharma Vs. DCIT in order dated 05.03.2019 set aside notice u/s 143(2) where notice u/s 143(2) issued at the time and date of return filing u/s 148 (vide order sheet entry dated 27/04/2016) vitiates the entire exercise and accordingly all subsequent proceedings are held to be invalid in eyes of law and therefore we quash the orders passed by AO and Ld. CIT(A) and allow additional ground raised by assessee. 6.3 The business of trading is carried out by the assessee in Delhi. PAN of assessee is registered in Delhi. The case was transferred without any valid order u/s 127. VAT Returns, in column No.4 mention the place of business is Delhi which is Page No.128 of Paper Book. Audit Report is at Page No.161 of Paper Book. The appellant-a....