Dr. RAJENDRA CHANDAK, NAGPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

ITA 16/NAG/2021

AI Insights

The case involves Dr. Rajendra Chandak, who appealed against the order of the CIT(A)-2, Nagpur, concerning re-assessment proceedings under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for the Assessment Year 2008-09. The primary legal contention was the absence of a Section 143(2) notice, which is mandatory for the validity of re-assessment proceedings. The Tribunal examined the procedural compliance of the Assessing Officer, particularly focusing on the notices issued under Sections 143(2) and 148. The Tribunal concluded that the re-assessment was conducted without the necessary Section 143(2) notice, rendering the proceedings invalid and leading to the quashing of the assessment.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136685 (ITAT-NAGPUR)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2022
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: SMC
• Next Hearing Date: 02-11-2022
• Assessment Year: misc
• Appeal Filed On: 04-03-2022
• Other Referred Cases: CIT vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 143(3); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH “SMC”, NAGPUR BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.16/NAG/2021 िनधाŊरण वषŊ / Assessment Year : 2008-09 Dr.Rajendra Chandak, Darodkar Chowk, Central Avenue Road, Nagpur, Maharashtra- 440 018 PAN : AAOPC4118R Vs. ACIT, Circle-4, Nagpur (Appellant) (Respondent) आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2008-09 arises against the CIT(A)-2, Nagpur’s order dated 28.07.2020, passed in case No. CIT(A)-2/304/12-13 ITBA No.10097, involving proceedings under Section 143(3) r.w.s.147 of the Income Tax Act, 1961 in short the Act. Heard both the parties. Case file perused. 2. I first of all come to the assessee’s legal argument challenging validity of the impugned re-assessment dated 23.11.2012 on account of lack of any section 143(2) notice held to be mandatory in CIT vs. Laxman Das Khandelwal (2019) Appellant by Shri Saket Bhattad Respondent by Shri G.J. Ninawe Date of hearing 03-11-2022 Date of pronouncement 21-11-2022 ITA No. 16/NAG/2021 Dr. Rajendra Chandak 2 417 ITR 325 (SC). The Revenue could hardly rebut the clinching fact that the Assessing Officer had issued section 148 notice dated 17.08.2012 which stood served on 21.08.2012. The assessee before us have filed its letter dated 01.09.2012 (acknowledged and received on 05.09.2012) that his original return of income dated 22.09.2008 be treated as one filed in response to section 148 of the Act. It is in this factual background that I find learned Assessing Officer to have completed his impugned re-assessment without issuing any section 143(2) notice post facto the assessee’s foregoing correspondence which renders the entire proceedings as invalid. The assessee succeeds in his instant legal ground. The impugned assessment is quashed accordingly. 3. All other pleadings on merits are rendered academic. 4. This assessee’s appeal is allowed in above terms. Order pronounced in the Open Court on 21 st November, 2022. Sd/- Sd/- (S.S.GODARA) JUDICIAL MEMBER प ु णे Pune; Ǒदनांक Dated : 21 st November, 2022 Sujeet ITA No. 16/NAG/2021 Dr. Rajendra Chandak 3 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order is forwarded to : 1. अपीलाथȸ / The Appellant; 2. Ĥ×यथȸ / The Respondent; 3. 4. 5. The CIT(A) concerned The Pr.CIT concerned ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, Nagpur “SMC” / DR ‘SMC’, ITAT, Nagpur; 6. गाड[ फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune