Raj Singh, GB Nagar V. ITO WARD - 3(1), Noida

ITA 1399/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8226 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 08-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1399/Del/2020 : Asstt. Year 2009-10 ITA No. 6297/Del/2019 : Asstt. Year 2009-10 Raj Singh, GB Nagar, Village-Mohiyapur, Post- Surajpur, Gautam Budh Nagar, Greater Noida, Uttar Pradesh -201301 Vs. Income Tax Officer, Ward-3(1), Noida (APPELLANT) (RESPONDENT) PAN No. CEWPR4469E Assessee by : Sh. Vineet Garg, Adv. Revenue by : Sh. Atiq Ahmed, Sr. DR Date of Hearing: 02.08.2022 Date of Pronouncement: 12.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(A)-I, Noida dated 28.03.2018 and 31.12.2018. 2. Notice u/s 148 of the Income Tax Act, 1961 has been issued on 30.03.2016 as per the Assessment Order. At the outset, the assessee argued that the notice has not been served and hence the Assessment Order is invalid in the eyes of law. 3. We have gone through the original record presented before by the revenue authorities and find that there was no evidence of service of notice in the original records produced before us. ITA No. 6297/Del/2019 ITA No. 1399/Del/2020 Raj Singh 2 4. The ld. DR could not controvert the fact nor gave any evidence to prove the service of notice. 5. Hence, we hereby hold that the Assessment Order completed without service of the proper notice u/s 148 is liable to be quashed. 6. In the result, the appeal of the assessee is allowed. ITA No. 6297/Del/2019 : Asstt. Year 2009-10 7. Since, the appeal of the assessee has been allowed on quantum proceedings, the penalty levied u/s 271(1)(c) is liable to be quashed. Order Pronounced in the Open Court on 12/08/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/08/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR