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TMI Blog2024 (9) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... sued or not. However till to date no such communication is received. Thus, we do not have any option but to hold that notices u/s 143 (2) of the Act is not issued. Still, later on if it is found that such notices were issued in time, necessary application of recall of this order , may be made in time. Thus, if no notice u/s 143(2) of the Act is issued in reassessment proceedings, the reassessment order cannot be sustained. Appeal filed by the assessee is allowed. - Shri Prashant Maharishi, AM And Shri Sunil Kumar Singh, JM For the Assessee : Shri Rajesh C. Shah, AR For the Revenue : Shri Rajesh Meshram, DR ORDER PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the appellate order passed by the National Faceless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in confirming the same. 6. The Ld. AO. Has erred and Ld. CIT(A) has erred in confirming the same that the Ld. AO has erred in completing the assessment without disposing of the objections filed by the appellant. 04. It is stated in the application itself that the additional ground is in question of law, can be raised any time during the appeal and therefore, the same should be admitted. It was further stated that this ground was also raised before the learned CIT (A) in the written submission filed. He referred to page no.99 of his paper book stating that non-issue of notice under Section 143(2) of the Act is fatal to the assessment and therefore, the assessment order does not survive. 05. The learned Departmental Representative vehem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under Section 142(1) of the Act was issued on 1st July, 2016, and thereafter, the assessment was made wherein 11.83% of such purchase were added to the total income of the assessee amounting to ₹3,09,11,602/- resulting into a total income of ₹ 3,67,57,630/- by reassessment order dated 20th December, 2016, passed under Section 143(3) read with section 147 of the Act. 09. Assessee preferred the appeal before the learned CIT (A), wherein the reopening was challenged and also the addition on merit was also challenged. The learned CIT (A) decided against the assessee on both the counts and confirmed the action of the learned Assessing Officer. 010. Before us, the assessee has submitted that in the reassessment proceedings, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 143(2) of the Act. Therefore, as this was also the argument of the learned Departmental Representative, we granted time for 7 day to submit whether any such notice is issued or not. However till to date no such communication is received. Thus, we do not have any option but to hold that notices u/s 143 (2) of the Act is not issued. Still, later on if it is found that such notices were issued in time, necessary application of recall of this order , may be made in time. 014. Thus, if no notice under Section 143(2) of the Act is issued in reassessment proceedings, the reassessment order cannot be sustained. Such is the view of the Hon'ble Supreme Court in Assistant Commissioner of Income Tax and Ors. vs. Hotel Blue Moon (02.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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