INCOMETAX OFFICER, GURGAON V. JAMEEL AHMED, GURGAON

ITA 3413/DEL/2024

AI Insights

The case involves two appeals by the Income Tax Officer, Gurgaon against Jameel Ahmed, pertaining to the Assessment Years 2012-13 and 2013-14. The appeals were directed against the orders passed by the National Faceless Appeal Centre (NFAC), Delhi / CIT(A), which quashed the assessment orders on the grounds of invalidity due to defects in the notice under section 148(1). The Revenue contended that such defects could be cured under section 292B of the IT Act, 1961, which states that no proceeding shall be deemed invalid merely by reason of any mistake, defect, or omission if the proceeding is in substance and effect in conformity with the intent and purpose of the Act. However, the tribunal dismissed the appeals based on the monetary threshold for filing appeals as per the CBDT circular.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40128 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-11-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: Tax effect

Judgement Text

" ITA nos.- 3412 & 3413-2024 Jameel Ahmed Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos:- 3412 & 3413/DEL/2024 (Assessment Years: 2012-13 & 2013-14) Income Tax Officer, Gurgaon. Vs. Jameel Ahmed, Gurgaon. APPELLANT RESPONDENT PAN No: AVMPA0946J Revenue By : Shri Om Prakash, Sr. DR Assessee By : None Date of Hearing : 06.11.2024 Date of Pronouncement : 08.11.2024 ORDER PER BENCH: These two appeals by the Revenue are directed against the order dated 08/05/2024 and 09/05/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi / CIT(A), pertain to Assessment Years 2012-13 and 2013-14, on the following grounds of appeals: ITA nos.- 3412 & 3413-2024 Jameel Ahmed Page 2 of 4 ITA No.-3412/Del/2024 “1. The Ld. CIT(A) has erred by quashing the assessment order being invalid and bad in law on the ground that that the issuance and service of the notice under section 148(1) is jurisdictional aspect and therefore, a defect in the notice cannot be cured under section 292BB. However, as per section 292B of the IT Act, 1961 no return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.” ITA No.-3413/Del/2024 “1. The Ld. CIT(A) has erred by quashing the assessment order being invalid and bad in law on the ground that that the issuance and service of the notice under section 148(1) is jurisdictional aspect and therefore, a defect in the notice cannot be cured under section 292BB. However, as per section 292B of the IT Act, 1961 no return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.” 2. At the outset, it is noted that tax effect in both these appeals are below the limit fixed by the CBDT for filing appeal before the ITAT. The grievance of the Revenue shows that the tax effect would be less than Rs. 60 lacs, therefore, the present appeals filed by the Revenue are not admissible in the light of the CBDT Circular No. 09 ITA nos.- 3412 & 3413-2024 Jameel Ahmed Page 3 of 4 of 2024 dated 17/09/2024. These appeals are accordingly dismissed. 3. In the result, both appeals filed by the Revenue are accordingly dismissed. Order Pronounced in the Open Court on 08.11.2024 Sd/- Sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08/11/2024 (Pooja) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA nos.- 3412 & 3413-2024 Jameel Ahmed Page 4 of 4 Date of dictation 07.11.24 Date on which the typed draft is placed before the dictating Member 07.11.2024 Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order "