Narsing Prasad, Hyderabad V. Income Tax Officer, Ward-7(2), Hyderabad

ITA 274/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2937 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-09-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR
• Assessee Lawyers: SNEHAL TAKKAR
• Keywords: Assessment record
• Section: 142(1); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO. 274/HYD/2018 ASSESSMENT YEAR: 2009-10 NARSING PRASAD, HYDERABAD [PAN: AANPP8660N] VS INCOME TAX OFFICER, WARD-7(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SNEHAL TAKKAR, AR FOR REVENUE : SHRI M.MAHIDHAR, DR DATE OF HEARING : 01-09-2021 DATE OF PRONOUNCEMENT : 25-10-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES AGAINS T THE CIT(A)-3, HYDERABADS ORDER DATED 13-11-2017, IN CAS E NO.0637 / ITO-7(2) / HYD / CIT(A)-3 / 2016-17, INVO LVING PROCEEDINGS U/S.143(3) R.W.S.147 OF THE INCOME TAX A CT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE STRAIGHT AWAY COME TO THE ASSESSEES SECOND SUBSTANTIVE GROUND CHALLENGING VALIDITY OF THE IMPUGN ED RE- ASSESSMENT FOR WANT OF THE ISSUANCE OF SECTION 143(2) N OTICE. WE HAD SUMMONED THE CORRESPONDING ASSESSMENT RECORDS AS ITA NO. 274/HYD/2018 :- 2 -: WELL. A PERUSAL THEREOF SUFFICIENTLY INDICATES THAT THE ASSESSING OFFICER HAD NOT ISSUED ANY NOTICE U/S.143(2) SINCE HE PROCEEDED TO FRAME THE IMPUGNED RE-ASSESSMENT ONLY ON THE BASIS OF SECTION 142(1) SHOW CAUSE. WE QUOTE ACIT VS. HOTEL BLUE MOON (2010) 321 ITR 362 (SC) THAT SUCH A FAILURE ON ASSESSING OFFICERS PART RENDERS THE ASSESSMENT AS AN INVALID ONE . THE SAME STANDS QUASHED THEREFORE. THE ASSESSEES REMAINING PLEADINGS ON MERITS ARE RENDERED INFRUCTUOUS. 3. THIS ASSESSEES APPEAL IS ALLOWED IN FOREGOING T ERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2021 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( S.S. GODAR A ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 25-10-2021 TNMM ITA NO. 274/HYD/2018 :- 3 -: COPY TO : 1.NARSING PRASAD, C/O.SHRI SNEHAL THAKKAR, S.A.THAK KAR ASSOCIATES, CHARTERED ACCOUNTANTS, 401, MANBHUM PRESTIGE, 1-10-1/12, ASHOK NAGAR, STREET NO.6, HYDE RABAD. 2.THE INCOME TAX OFFICER, WARD-7(2), HYDERABAD. 3.CIT(APPEALS)-3, HYDERABAD. 4.THE PR.CIT-3, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.