Deepraj Sankla, Hyderabad V. Income Tax Officer,Ward -7(2), Hyderabad

ITA 449/Hyd/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9590 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 07-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LAXMINIWAS SHAR MA
• Section: 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. No.449/HYD/2021 Assessment Year: 2011-12 Deepraj Sankla, HYDERABAD [PAN: ANAPS4137K] Vs Income Tax Officer, Ward-7(2), HYDERABAD (Appellant) (Respondent) For Assessee : Shri Laxminiwas Sharma, AR For Revenue : Shri A.Venkata Rao, Sr.DR Date of Hearing : 25-01-2022 Date of Pronouncement : 28-01-2022 O R D E R This assessee’s appeal for AY.2011-12 arises from the National Faceless Appeal Centre (NFAC), Delhi’s order dated 14-09-2021 passed in DIN & Order No.ITBA/NFAC/S/250/2021-22/1035563926(1), involving proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused. 2. It transpires at the outset qua the assessee’s first and foremost legal ground challenging validity of the impugned assessment that there is no indication in the case records throwing sufficient light on the clinching aspect as to whether the Assessing Officer had indeed issued a Section 143(2) notice ITA No. 449/Hyd/2021 :- 2 -: or not before framing the impugned assessment on 31-12- 2018. That being the case, I quote case law, ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) that such an assessment in absence of a valid Section 143(2) notice is not sustainable in law. I therefore quash the impugned assessment for this precise reason alone. All other pleadings on merits are rendered infructuous. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open court on 28 th January, 2022 Sd/- (S.S.GODARA) JUDICIAL MEMBER Hyderabad, Dated: 28-01-2022 TNMM ITA No. 449/Hyd/2021 :- 3 -: Copy to : 1.Deepraj Sankla, D.No.14-3-278, Joshi Wadi, Hyderabad. 2.The Income Tax Officer, Ward-7(2), Hyderabad. 3. CIT(A), NFAC-Delhi. 4.D.R. ITAT, Hyderabad. 5.Guard File.