HEENA RAMESHBHAI PATEL,AHMEDABAD V. THE ITO, WARD-3(1)(1), AHMEDABAD

ITA 77/AHD/2025

AI Insights

The case involves appeals by Heena Rameshbhai Patel against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the reassessments for the Assessment Years 2013-14 and 2014-15. The primary legal issue was the validity of the notices issued under section 148 of the Income-tax Act, 1961, which were challenged as being time-barred. The Tribunal examined the dates of issuance of these notices and the corresponding deadlines under section 149 of the Act. Both parties presented their arguments, with the assessee's representative highlighting the procedural errors in the issuance of the notices, while the Departmental Representative supported the original assessments. The Tribunal's decision focused solely on the jurisdictional issue, leading to the quashing of the reassessment orders without delving into the merits of the other grounds raised by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780515 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: PARIN SHAH
• Keywords: Reassessment proceedings; Period of limitation; Reopening of assessment; Time period of passing order
• Section: 148; 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA Nos. 76 & 77/Ahd/2025 (Assessment Year: 2013-14 & 2014-15) Heena Rameshbhai Patel, 6/61, Poojan Apartment, B/h. Jivraj Mehta Hospital, Vasna, Ahmedabad-380007 [PAN : APRPP 0571 R] Vs. Income-Tax Officer, Ward-3(1)(1), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Parin Shah, AR Respondent by: Shri Rignesh Das, CIT-DR Date of Hearing 08.10.2025 Date of Pronouncement 10.10.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the Assessee against the separate orders of even dated 14.11.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Years 2013-14 & 2014-15. 2. Since common issues are involved in both the appeals, these were heard together and are being disposed of by this consolidated order. 3. The assessee has raised multiple grounds challenging the reopening of assessment, the additions made u/s 68 of the Act, and other consequential aspects including interest and penalty. However, the primary grievance of the assessee is that the notice issued u/s 148 of the Act is barred by limitation, and hence the entire assessment framed pursuant to such notice is without jurisdiction. Printed from counselvise.com ITA Nos. 76 & 77/Ahd/2025 Heena Rameshbhai Patel Vs. ITO Asst. Year : 2013-14 & 2014-15 - 2– 4. The facts relevant for adjudication of this legal ground are as under: Sr. No. Particulars AY 2013-14 AY 2014-15 1 Date of Notice u/s 148 of the Act under TOLA 28.06.2021 28.05.2021 2 No. of days of surviving time available till 30.06.2021 3 days 34 days 3 Date of Providing information u/s 148A(b) of the Act 25.05.2022 27.06.2022 25.05.2022 27.06.2022 4 Due Date of Reply 08.07.2022 08.07.2022 5 Date of Order u/s 148A(d) of the Act 29.07.2022 24.08.2022 6 Date of Issuance of Notice u/s 148 of the Act 30.07.2022 25.08.2022 7 Last date of issuance of notice u/s 148 of the Act 15.07.2022 12.08.2022 5. The Ld. AR, pointing out the details above, contended that the notices u/s 148 of the Act were issued beyond the limitation period laid down in Section 149 of the Act. Therefore, the Assessing Officer had no valid jurisdiction to reopen the assessments. The entire reassessment proceedings are void and deserve to be quashed. 6. The Ld. DR, on the other hand, relied on the orders of the Revenue Authorities, but could not dispute the fact that the notices were issued after the expiry of the permitted time under law. 7. We have heard both the parties and perused the material available on record. It is undisputed fact that:- • For AY 2013-14, the notice u/s 148 was issued on 30.07.2022, whereas the last date to issue such notice was 15.07.2022. • For AY 2014-15, the notice was issued on 25.08.2022, while the deadline was 12.08.2022. Therefore, in both cases, the notices were issued after the expiry of the limitation period prescribed under Section 149 of the Act. Printed from counselvise.com ITA Nos. 76 & 77/Ahd/2025 Heena Rameshbhai Patel Vs. ITO Asst. Year : 2013-14 & 2014-15 - 3– 7.1 Once the notice itself is time-barred, the entire reassessment proceeding is rendered invalid and without jurisdiction. Consequently, the assessments framed in both years are liable to be quashed. 7.2 Accordingly, we allow the appeals of the assessee on jurisdictional grounds and quash the reassessment orders. As we are allowing the appeals on this legal issue, we are not adjudicating other grounds raised on merits. 8. In the result, both appeals of the assessee are allowed. The order is pronounced in the open Court on 10.10.2025. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 10.10.2025 **btk आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, , , , अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation … Words processed by Hon’ble VP on his PC on 08.10.2025 2. Date on which the typed draft is placed before the Dictating Member …..09.10.2025 3. Other Member …..09.10.2025 4. Date on which the approved draft comes to the Sr.P.S./P.S …..09.10.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement …..10.10..2025 6. Date on which the fair order comes back to the Sr.P.S./P.S …..10.10.2025 7. Date on which the file goes to the Bench Clerk …..10.10.2025 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… Printed from counselvise.com "