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TMI Blog2015 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... Ajay Kumar Mittal, J. 1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 31.7.2008 (Annexure A-III) passed by the Income Tax Appellate Tribunal, Delhi Bench E , New Delhi (hereinafter referred to as the Tribunal ) in ITA No. 3246/D/2004, for the assessment year 2000-01, claiming the following substantial questions of law:- A. Whether, on the facts and in the circumstances of the case, the Ld. ITAT is right in law in holding that the assessment framed by the Assessing Officer u/s 143(3) in the case of the assessee Mangal Singh, HUF is invalid and having annulled the same, deciding the grounds of appeal taken by the revenue on merits, is merely aca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A), the revenue filed an appeal before the Tribunal whereas the assessee filed cross objections. The Tribunal vide order dated 31.7.2008 (Annexure A-III) dismissed the appeal of the revenue and allowed the cross-objections filed by the assessee. It was held by the Tribunal that the assessment in the status of HUF was invalid and that the ground of appeal taken by the revenue on merits was merely academic. Hence, the present appeal by the revenue. 3. We have heard learned counsel for the parties. 4. The Tribunal had adjudicated the cross-objection filed by the assessee holding that the assessment proceedings in the status of HUF of Shri Mangal Singh was invalid. It was contended by the learned counsel for the revenue that initially t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat where an assessee appears and cooperates in the proceedings then later on he is precluded from raising objection that no notice was served upon him in time or was served upon him in an improper manner. The provision was held to be applicable to all pending proceedings. The relevant observations recorded therein read thus:- 10. Section 292BB of the Act was inserted by Finance Act, 2008, w.e.f. 1.4.2008. It reads thus : - 292BB Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon on him has been duly served upon him in time in accordance with the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is relevant which relates to applicability of this provision and reads thus: 42.7 Applicability This amendment has been made applicable with effect from 1st April, 2008. This means that the provision of new-section 292BB shall apply in all proceedings which are pending on 1st April, 2008. 8. Adverting to the judgment in Rohtas's case (supra), it was a case where the assessee had filed the return in the status of an 'Individual' and the notice was also issued in that status. However, the Assessing Officer framed the assessment in the status of 'HUF' which was seriously disputed by the assessee. The Tribunal had also recorded therein that the assessee had never made any statement about the status of HUF in any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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