9911796707
TMI Blog2024 (11) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.03.2021 but did not issue the same although the AO had stated in his order that the notice was issued by him on 31.03.2021 but at the same time, AO had stated that as there was no e-mail address registered in the e-filing portal, the notice was served on the assessee on 28.12.2021. Hence, in our view, the notice was issued on 28.12.2021, much after the date of the limitation and accordingly, the issuance of notice is also bad in law. We are in this view that issuance of notice is bad in law. Since issuance of notice is bad in law, hence, all the consequent orders passed thereafter has no legal force and accordingly set aside. Appeal filed by the assessee is allowed. - Sri Rajesh Kumar, Accountant Member And Sri Pradip Kumar Choubey, Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Portal, the notice was served to the assessee on 28.12.2021 by affixation by the departmental Inspector. The reason to believe that your income chargeable to tax for the AY 2014-15 has escaped assessment within the meaning of Section 147 of the Act. The ld. AO had assessed the appellant by considering the entire stamp duty value of the sold property for Rs. 16,83,600/-. Instead of considering 66.67% value an amount of Rs. 16,83,600/- is treated as undisclosed capital gain u/s 148 of the Act. The said order has been challenged by the assessee before the ld. CIT(A) but appeal of the assessee has also been dismissed as there was no response on behalf of the assessee before the ld. CIT(A). Being aggrieved and dissatisfied with the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also the definite case of the assessee that Kalpana Roy, wife of the assessee and the co-owner of the aforesaid property has died intestate leaving behind her husband and two adult sons who inherited her property in equal shares. the ld. Counsel for the assessee has also filed the sale deed before us that goes to reflect that assessee was co-owner of the said property. Now, coming to the legal question, it appears to us that the ld. AO had reopened the assessment of the assessee on wrong consideration of fact that the assessee was 100% owner of the sold property and was liable to pay tax on 100% stamp duty on the sold property which is apparently sold by him and his two sons. Sale deed has also been filed by the assessee before us. It ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee alone but his two sons were also the vendors of the property. Now, coming to the next point that it is apparent from the assessment order that the ld. AO had signed the notice u/s 148 of the Act on 31.03.2021 but did not issue the same although the ld. AO had stated in his order that the notice was issued by him on 31.03.2021 but at the same time, the ld. AO had stated that as there was no e-mail address registered in the e-filing portal, the notice was served on the assessee on 28.12.2021. Hence, in our view, the notice was issued on 28.12.2021, much after the date of the limitation and accordingly, the issuance of notice is also bad in law. In this context, we have also noticed the judgment of the Hon'ble Chhattisgarh High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 282 which includes transmitting in the form of electronic record. Section 12 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. Thus, the point of time when a digitally signed notice in the form of electronic record is entered in computer resources outside the control of the originator i.e. the assessing authority that shall the date and time of issuance of notice under section 148 read with Section 149 of the Act, 1961. 30. In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of notice. Since the impugned notice under Section 148 of the Act, 1961 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
