9911796707
TMI Blog2023 (3) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. CIT(A) has failed to appreciate the fact that as per section 139(1) of the I.T. Act 1961 return was required to be filed in prescribed form and verified in the prescribed manner setting forth such other particulars as may be prescribed. 2. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred on facts in holding the proceedings u/s 147 of the Act as illegal, bad in law and invalid without appreciating the fact that return was not filed by the assessee in response to notice 148 dated 27.03.2014 or the notices issued u/s 142(1) dated 21.05.2014 & 27.03.2014 instead of filing a single letter by the counsel of the assessee Sh. Dinesh Mohan for treating the return originally filed u/s 139(1) in respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T. Act 1961 signed by the authorized signatory as per section 140 of the Act, accordingly, assessment proceeding were completed u/s 144/147 of the LT Act 1961. 7. Whether the order of the CIT (A) is perverse, erroneous and is not tenable on facts and in law. 8. Whether grounds of appeal are without prejudice to each other." 3. Although Revenue has raised various grounds, the main ground revolves around ld. CIT (A)'s finding that in absence of service of notice under section 143 (2), the assessment is void. 4. In this regard, ld. CIT (A) has elaborately dealt with the issue. On page 25 of the ld. CIT (A)'s order, there is AO's remand report in which AO mentioned that notice u/s 143 (2) could not be found. Further, elaborating thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of notice u/s. 143(2) in the Assessment Order. In view of the above facts, it has been noted that the order u/s. 144/147 dated 31.03.2015 cannot be held legally valid in absence of issue of notice u/s. 143(2). Reliance is placed on the decision of Hon'ble ITAT in the case of ACIT Vs P&R Infraprojects Ltd., ITA NO. 4944/Del/2018; dt. 07/01/2022 (Hon'ble ITAT Delhi), in which the Hon 'ble IT AT has held as under: 1. "The assessee has challenged the validity of assessment order in absence of issue of notice u/s.143(2) of the IT Act. A perusal of assessment order as well as the order of the CIT(A) shows that no notice u/s. 143(2) was ever issued to the assessee before completing the assessment u/s. 143(3) /147 even in reass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat no notice has been issued u/s 143 (2) of the Act. Furthermore, the decision relied upon of Hon'ble Delhi High Court in the case of Sh. Jai Shiv Shankar Traders Pvt. Ltd. (supra) is squarely applicable on the facts of the case. He, therefore, pleaded to uphold the order of ld. CIT (A). 7. We may note that in this case ld. DR for the Revenue has tried to distinguish the ld. CIT (A)'s order by referring that assessee has not filed any return of income pursuant to notice u/s 148 of the Act. However, ld. Counsel of the assessee submitted that pursuant to notice u/s 148, assessee has duly mentioned that return submitted earlier may be treated as the return being submitted pursuant to the notice. Ld. Counsel for the assessee further pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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