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TMI Blog2024 (8) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... no such notice dated 01.12.2015 nor any acknowledgement for service of this notice is found available on the case records, the contention of the assessee is found to be correct. Since, we do not find any evidence of allowing any opportunity to the assessee before passing order under Section 154 of the Act, the order is found to be in contravention to the provisions of the Act and against the principle of natural justice. Period of limitation - The Revenue was required to explain this inordinate time gap in the service of order under Section 154 of the Act, but no convincing explanation has been brought on record. It is found from the case record that the order under Section 143(3) of the Act dated 05.06.2014 was served on the assessee on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short the CIT(A) ) dated 22.08.2023 for the Assessment Year 2011-12. 2. The brief facts of the case are that the original return of income for A.Y. 2011-12 was filed by the assessee on 30.09.2011 declaring total income of Rs. 81,08,580/-. Subsequently, the assessee had filed a revised return on 17.02.2012 declaring total income of Rs. 68,93,150/-. The assessment was completed under Section 143(3) of the Act on 05.03.2014 at total income of Rs. 68,93,150/- as per revised return. Thereafter, the AO passed an order under Section 154 of the Act on 19.03.2018 and the income was revised to Rs. 1,06,55,305/-. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Demand Collection (D.C.No) since serial number can not be backdated as on 19/03/2018 which confirms that, both order u/s 154 and demand notice u/s 156 were issued on 01/06/2018 the date reflected in outstanding demand summary of CPC. (c) Ld. Jt CIT (OSD), CIR 3(1)(1), Ahmedabad has uploaded the demand order dated 01/06/2018 with DIN 2018201110000258595C vide communication reference no. CPC/1112/G16/14593276 as per demand summary table showing outstanding demand status on CPC Portal as on 02-06-2018. (4) The Ld. CIT(A), NFAC has erred in law and on facts in dismissing the appeal of the assessee in as much as the order u/s. 154 is passed in violation of provisions of Section 154(3) ie without giving the Appellant the opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tia, the Ld. Sr. DR, on the other hand, supported the orders of lower authorities. 8. We have carefully considered the rival submissions and the facts of the case. In order to verify the contention of the assessee regarding violation of principle of natural justice as well as the limitation matter, a direction was given to the Revenue in the course of hearing on 28.02.2024 to produce the case records. The case record for A.Y. 2011-12 (with page numbered 1 to 183 and order sheet page 1 to 2) was produced for our perusal on 25.07.2024. It is found therefrom that the order under Section 19.03.2018 as well as the demand notice is available on record. It is mentioned in the said order that a notice under Section 154/155 of the Act was issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is appearing in the order sheet. It is, thus, evident from the above facts that no opportunity was provided to the assessee before passing the order under Section 154 of the Act. The provision of Section 154(3) of the Act stipulates that if an amendment has effect of enhancing an assessment or increasing the liability of the assessee, no order can be passed without allowing an opportunity to the assessee. Since, we do not find any evidence of allowing any opportunity to the assessee before passing order under Section 154 of the Act, the order is found to be in contravention to the provisions of the Act and against the principle of natural justice. 10. The order under Section 154 of the Act allegedly passed on 19.03.2018 was uploaded in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e permissible time limit of four years. 11. After taking into account the holistic view of all the facts as discussed above, we are of the considered opinion that the findings of the Ld. CIT(A) to uphold the order under Section 154 of the Act dated 19.03.2018 cannot be held as correct. The AO s order was passed in violation of principle of natural justice and in contravention to the provisions of section 154(3) of the Act and was also not passed on the date as appearing in the order. The date of order 01.06.2018 as appearing in ITD database unequivocally establishes that the order was barred by limitation. Therefore, the order under Section 154 of the Act dated 19.03.2018 passed by the AO, is cancelled. 10. In the result, the appeal preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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