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TMI Blog2020 (5) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of law and after issuing necessary notices to the assessee as per law and after giving to the assessee reasonable opportunity of being heard and considering the evidence laid by the assessee - CIT(A) has given a elaborate findings which does not require any interference - Decided against revenue. - ITA No. 2363/DEL/2019, ITA No. 2364/DEL/2019 - - - Dated:- 15-5-2020 - Ms Suchitra Kamble, Judicial Member, And Shri Prashant Maharishi, Accountant Member For the Appellant : Sh. Pradeep Singh Gautam, Sr. DR For the Respondent : None ORDER PER BENCH These two appeals are filed by the Revenue against the order dated 15.08.2018 passed by CIT(A)-1, New Delhi for Assessment Year 2009-10 . 2. The grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en held by the Hon ble Jammu Kashmir High Court-Srinagar Bench vide order dated 11/10/2018 in the case of Pr.CIT Vs Broadway Shoe Co. in ITA No. 10/2017 and held as under: The Notice under Section 143(2) is required to be given only when return is furnished. Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of the Act. If no return is furnished by the assessee, there can be no reason for issuance of notice under Section 143(2) of the Act. Similar view has been taken by a Division Bench of this Court in the case of Azziz Qazi Brothers v. ITO, (1974) Tax LR 540 (J K). 5. That the Ld. CIT(A) has erred in law and on facts by annulling the assessment order as on similar issues Hon ble ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... putation in consequence of or to give effect to any finding or direction contained in an order passed by any authority in any proceeding under this Act by way of appeal, reference or revision [ or by a Court in any proceeding under any other law], (2) The provisions of sub-section(l) shall not apply in any case where any such assessment, reassessment or recomputation as is referred to in that sub-section relates to an assessment year in respect of which an assessment, reassessment or recomputation could not have been made at the time the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made by reason of any other provision limiting the time within which any action for assessment, reassessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to the bar of limitation. If the issuing of a notice for assessment or reassessment for a particular assessment year had become time-barred at the time of the order, which was the subjectmatter of the appeal, the provisions of section 150(1) cannot be invoked for making an assessment or reassessment. * 9. That the appeal is preferred as per para 10(a) of the CBDT Circular No.03/2018 dated 11/07/2018 notwithstanding the fact that tax effect in this case is below ₹ 20 lakhs. 10. The appellant craves to leave, add, alter and amend any of the grounds of appeal on or before hearing. 11. That the order of the Ld. CIT(A) deserves to be set-aside and the order of the AO be restored. 3. We are taking brief facts of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pite giving notice, therefore, we are proceedings on the basis of the submissions made by the assessee before the Revenue authorities. 7. We have heard the Ld. DR and perused the material available on record. It is pertinent to note that before the CIT(A) the assessee took the legal ground that the impugned assessment order was framed by the Assessing Officer without assuming the jurisdiction u/s 143(2) of the Income Tax Act, 1961 and without serving upon the assessee the necessary notices there under. Admittedly in the present case the Ld. DR stated that no notice under Section 143(2) of the Act was issued before the completion of the assessment. The assessee has filed return of income at NIL in response to notice under Section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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