2018 (5) TMI 2030

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..... y the assessee is directed against the order dated 11.01.2017 of CIT (A), Ajmer for the assessment year 2007-08. The assessee has raised the following grounds:- "1. Under the facts and circumstances of the case the Learned CIT(A) has erred in passing the order ex-parte without serving the notice to the assessee. 2. Under the facts and circumstances of the case the Learned CIT(A) has erred in n .....

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..... cer in completing the assessment u/s 147/143(3) of the income Tax Act, 1961 without issuing notice u/s 143(2) of the Income Tax Act, 1961 before completion the assessment." 3. We have heard the ld. AR as well as the ld. DR on admission of additional ground and considered the relevant material on record. There is no dispute that the additional ground raised by the assessee involves pure question o .....

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..... ithout issuing notice U/s 143(2) and therefore, the impugned assessment is not sustainable in law when the AO has proceeded to pass the order without issuing the mandatory notice U/s 143(2) of the Act. The ld. AR of the assessee has relied upon the decision of Hon'ble Supreme Court in case of ACIT vs. Hotel Blue Moon 321 ITR 362 as well as the decision of the Hon'ble Allahabad High Court i .....

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..... ed either in the assessment order or in the order sheets of the assessment proceedings that any notice U/s 143(2) of the Act was issued to the assessee. Even the assessment record produced before us by the ld. DR does not contain any notice issued U/s 143(2) of the Act. Thus, it is clear that there is no notice U/s 143(2) of the act issued by the AO and the reassessment proceedings in the case of .....

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..... ct are void ab-initio and liable to be quashed. Accordingly, we quash the impugned assessment being illegal and void ab-initio. Since, we have quashed the assessment as invalid, therefore, we do not propose to go into other grounds raised in this appeal. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 31/05/2018.  
Case laws, Decisions, .....

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