TaxTMI 
TaxTMI 
2026 (6) TMI 1272
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....stry has pointed out a defect that appeal is time barred by 40 days. In response thereof, the ld. counsel for the assessee submitted that there was a reasonable cause for the delay in filing the appeal. Accordingly, he prayed that the delay in filing the appeal be condoned. We have heard both the counsels on the issue of condonation of delay. In our considered opinion, there was a reasonable cause for the delay in filing the appeal. Therefore, we condone the delay in filing the appeal before the Tribunal. 3. At the outset of the hearing, ld. AR for the assessee submitted that assessee has filed additional ground of appeal under Rule 11 of the Income Tax (Appellate Tribunal) Rules and it is purely legal issue and the same is reproduced be....
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....From the said order, we observed that assessee therein has raised a legal ground i.e. "That the assessment order concluded 147 r.w.s 144 of the Act is bad in the eyes of law as well as on facts due to the non-issuance of statutory notice u/s 143(2) of the Act despite the fact that it was duly intimated that the original return filed may be treated as return in response to notice u/s 148 of the Act." 10. Further we observed that the coordinate Bench after hearing rival submissions and material placed on record decided the legal issue in favour of the assessee therein by observing as under :- "8. The sum and substance of assessee's grievance raised through additional ground No. 7 is as to whether the entire assessment proceedings ....
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...., or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return. ............................" 11. Perusal of afore-quoted section 143(2) goes to show that the Assessing Officer was mandatorily required to serve statutory notice u/s. 143(2) upon the assessee, if he considered it necessary or expedient to ensure that the assessee had not understated the income or had not computed excessive loss or had not underpaid the tax in any manner. 12. Learned AR for assessee has referred order dated 24.11.2025 passed by the coordinate Bench of ITAT, Bangalore in Intact Developers Pvt. Ltd. vs. DCIT, Central Circle 1(2), Bangalore (ITA No. 823, 824 & 825/Bang/2025 for A.Yrs. ....
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....comes necessary to check the return, so that where block return conforms to the undisclosed income inferred by the authorities, there is no reason, why the authorities should issue notice under Section 143(2). However, if an assessment is to be completed under Section 143(3) read with Section 158-BC, notice under Section 143(2) should be issued within one year from the date of filing of block return. Omission on the part of the assessing authority to issue notice under Section 143(2) cannot be a procedural irregularity and the same is not curable and, therefore, the requirement of notice under Section 143(2) cannot be dispensed with.................................." 14. In view of law laid down by Hon'ble Supreme Court in Hotel Bl....