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TMI Blog2021 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued, the other grounds on merit have become of academic in nature, hence not adjudicated - Appeal of the assessee is allowed. - ITA No. 5870/Del/2019 - - - Dated:- 11-10-2021 - SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : Sh. Raghuraj Singh, Adv. Respondent by : Sh. Gaurav Pundir, Sr. DR ORDER PER KUL BHARAT, JM : This appeal by the assessee is directed against the order of Ld. CIT(A)-I, Noida dated 31.12.2018 pertaining to assessment year 2009-10. The assessee has raised following grounds of appeal:- 1. That the impugned Assessment order passed by the Hon ble CIT (A) is bad in law, wrong on facts and against the Principal of natural justices hence is unsustainable. 2. That the impugned Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the second round of litigation. In the earlier round, the Tribunal was pleased to set-aside the grounds to the Ld. CIT(A) to decide afresh, however, the Ld. CIT(A) again dismissed the appeal on the technical ground by observing as under:- 103. However, in the instant case, the appeal of the appellant cannot be admitted because of non-compliance of the mandatory provisions of Section 249(4)(a) of I.T. Act, 1961 and for further non-compliance of the provisions of Section 249(4)(b) of I.T. Act, 1961 and therefore the issue regarding merits of the case or non-compliance of the mandatory procedure by Ld.AO also cannot be considered in the present appeal as legally speaking there is a case of non appeal before this office. 3. The L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Act. It was further contended that the assessment order is ex-facie illegal and bad in law as the Ld. CIT(A) himself had recorded in the impugned order that the Assessing Officer failed to assumed proper jurisdiction as no notice u/s 143(2) was issued and served upon the assessee. He contended that the assessment order ought to have been quashed on this ground also. 4. Per contra, the Ld. DR opposed the submissions of the assessee and supported the order of the Ld. CIT(A). 5. I have heard the rival contention and perused the records. We find that the Ld. CIT(A) has given finding on facts in para 8 as under:- 8. However, it appears that the Ld. Assessing Officer has also not assumed jurisdiction u/s 143(2) of I.T. Act, 1961 be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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