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TMI Blog2025 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has not filed ROI and has passed the impugned assessment order dated 26.03.2023 u/s 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961. The Learned A.O could have assumed the jurisdiction over the case of the assessee only by virtue of notice u/s.143(2), thus, in absence of valid jurisdiction the assessment order passed is liable to be declared as illegal, void-ab-initio and bad-in-law. It is prayed that the assessment order may kindly be held to be illegal and quashed. 2. The Appellant craves leave to add, amend, alter vary and / or withdraw any or all the above grounds of Appeal. 2. Succinctly stated, the A.O based on information disseminated through Insight portal, which revealed viz. (i) cash deposits in bank accounts : Rs. 12,13,000/-; (ii) purchase of immovable property : Rs. 40,00,000/-; and (iii) interest received u/s. 194A of the Act : Rs. 20,636/-, thus, issued notice u/s.148A(b) of the Act, dated 16.03.2022 calling upon the assessee as to why a notice u/s. 148 of the Act may not be issued in his case. As the assessee had failed to come forth with any plausible explanation, therefore, the A.O passed an order u/s.148A(d) of the Act, dated 26.03.2022. Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and 24.03.2023) to gather and submit additional documents and these requests were neither explicitly rejected nor considered. It was claimed that despite the assessee's request for a virtual hearing, the opportunity for such a hearing was not granted, which deprived the assessee of the chance to clarify or elaborate on their submissions directly before the AO. 5.5 It was further contended that on 24.03.2023, the assessee attempted to upload their response and relevant documents but was unable to do so because of a technical glitch in the e- filing portal and this issue was substantiated with screenshots of the portal provided by the assessee. It was stated that the AO, however, finalized the assessment without addressing or allowing for this procedural hindrance. 5.6 It was maintained that after the assessee filed the return of income in response to the notice under Section 148, the AO was required to issue a notice under Section 143(2) to assume jurisdiction for scrutiny, but no such notice was issued by the AO. 5.7 During the appeal proceedings the assessee provided a detailed cash flow statement explaining the sources and uses of funds. This included: * Turnover fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 153(3) of the Act. 7.0 Accordingly, based on the above discussion, the appeal is disposed of." 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before the Tribunal. 6. I have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 7. Shri Veekaas S Sharma, Ld. Authorized Representative (for short "AR") for the assessee, at the threshold, submitted that the A.O had framed the assessment vide his order passed u/s.147 r.w.s. 144 r.w.s. 144B of the Act, dated 26.03.2023 without valid assumption of jurisdiction. Elaborating on his contention, the Ld. AR submitted that though the assessee has in compliance to notice u/s. 148 of the Act, dated 28.03.2022 had filed his return of income on 03.02.2023, but the A.O without taking cognizance of the same had grossly erred in law and facts of the case in assuming jurisdiction and framing the assessment vide his order passed u/s. 147 r.w.s. 144 r.w.s. 144B of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, dated 28.03.2022 was filed by the assessee on 03.02.2023. The aforesaid factual position can safely be gathered on a perusal of the "Ground of appeal No.2" raised by the assessee before the CIT(Appeals), which reads as under: "2. On the facts and in the circumstances of the case, the assessment order passed u/s.144 r.w.s. 147 read with Section 1448 is illegal, bad-in-law and void-ab- initio inasmuch as the mandatory notice as required u/s.143(2) of the Act, 1961 was not issued to the assessee even though the assessee had filed the return of income electronically in response to the notice u/s 148 on 03.02.23, hence, the assessment order is bad-in-law, illegal and void-ab-initio. Prayer: It is prayed that the assessment order passed without issuance of mandatory notice u/s. 143(2) may kindly be declared as illegal, bad-in-law and consequential enhancement of Rs. 25,40,000/- made by the Assessment Unit may kindly be deleted." 11. Although the assessee had assailed the validity of the jurisdiction that was assumed by the A.O for framing the assessment without issuing any notice u/s. 143(2) of the Act i.e. an issue which is squarely covered by the judgments of the Hon'ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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