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2017 (11) TMI 1932 - AT - Income TaxValidity of assessment order passed in violation of Procedure contemplated u/s 144C - HELD THAT - As procedure contemplated u/s 144C of the Act is violated by the AO, therefore, we are of the confirmed view that the assessment vide order dated 31.03.2014 framed by the AO was null and void ab initio. Since we have decided the legal issue in favour of the assessee therefore, no separate findings are being given for the other issues raised by the assessee on merit. In view of the annulment of the assessment and setting aside of the impugned order of the Ld.CIT(A), nothing survives for consideration in this appeal as such while respectfully following the same, we dismiss this appeal of the Revenue.
Issues:
Appeal against CIT(A) order on assessment adjustments for 2007-08 Assessment Year. Analysis: The appeal was filed by the Revenue against the order dated 01.08.2014 passed by the Commissioner of Income Tax (Appeal) [CIT(A)]-XX for the 2007-08 Assessment Year. The Assessing Officer (AO) had made an addition of ?12,38,68,835 during scrutiny proceedings, which was later restricted to ?8,32,17,089 by the CIT(A). Both the assessee and the Revenue appealed against this order. During the proceedings, the assessee's appeal in ITA No.5409/Del/2014 was heard by a Coordinate Bench of the Tribunal. The Coordinate Bench set aside the CIT(A)'s order, stating that the procedure under section 144 of the Income Tax Act was violated by the AO, rendering the assessment order dated 31.03.2014 null and void ab initio. The Tribunal confirmed this decision based on legal precedents cited. The Tribunal, in its order, explicitly stated that the assessment by the AO was null and void due to the procedural violation, thereby annulling the assessment. As a result, since the legal issue was resolved in favor of the assessee, the Tribunal did not delve into other merit-based issues raised by the assessee. Consequently, the appeal of the Revenue was dismissed, as there was no further consideration required post the annulment of the assessment. In conclusion, the Tribunal dismissed the Revenue's appeal, aligning with the decision made by the Coordinate Bench regarding the procedural violation in the assessment process. The judgment was pronounced on 09th November, 2017, closing the matter related to the assessment adjustments for the 2007-08 Assessment Year.
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