Appeal details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 6692 (ITAT-CUTTACK)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-06-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
03-06-2024
Assessment Year
2017-2018
Appeal Filed On
26-02-2024
Judgement Text
आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.77/C TK/2024 (ननधाारण वषा / Asses s m ent Year : 2017-2018) Susanta Patra, Flat No.414, 78, Dream Apartment, Ghatikia, Odisha Vs National Faceless Assessment Centre (NFAC), Delhi PAN No. :ABHPP 8213 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Nihar Ranjan Biswal & Ramesh Chandra Rana, ARs राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 04/06/2024 घोषणा की तारीख/Date of Pronouncement : 04/06/2024 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.12.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059196403(1) for the assessment year 2017-2018. 2. The assessee has filed an additional ground which reads as under:- Ground No.6. For that, on the facts and circumstance of the case, the Ld.A.O. has erred in law by6 issuing a notice u/s.148 beyond the time limit as specified u/s.149. therefore issue of notice is beyond jurisdiction. Therefore issue of notice u/s.148 is liable to be null and void. 3. The above additional ground is admitted as it is purely a legal ground in view of the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd., reported in 229 ITR 383 (SC). ITA No.77/CTK/2024 2 4. It was submitted by the ld. AR that the AO has mentioned in its assessment order at page 2 para 2 that notice u/s.148 of the Act has been issued on 31.03.2021 and served on the assessee through email. Ld. AR has placed before us the copy of the notice of communication in the assessment for the assessment year 2017-2018, the same is extracted as follows :- ITA No.77/CTK/2024 3 5. Ld. AR has also placed before us the copy of the notice issued u/s.148 of the Act, which is scanned and attached as follows :- ITA No.77/CTK/2024 4 6. It was the submission that as per the communication reference the notice u/s.148 of the Act was issued on 01.04.2021. It was the submission that as per the notice issued u/s.148 of the Act, the same was digitally signed by Shri Harihar Naik, ITO, Ward-3, Rourkela on the Thursday, April 1 2021 at 2.33 PM at Bhubaneswar, India. It was the submission that as on 1 st April, 2021, the law in relation to issuance of notice u/s.148 of the Act stood amended and the impugned notice u/s.148 of the Act is bad in law and the same is liable to be quashed as also the consequential assessment order. 7. In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A). It was the submission that in regard to the notice u/s.148 of the Act alleged to have been issued on 1 st April, 2021, he needs to take instruction from the AO. 8. We have considered the rival submissions. A perusal of the communication reference clearly shows that the notice u/s.148 of the Act has been issued on 1 st April, 2021. A perusal of the digitally signed notice u/s.148 of the Act also clearly shows that the same has been issued on 1 st April, 2021 at 2.33 PM. The law in relation to the provision of reopening of the assessment by issuance of notice u/s.148 of the Act stood amended w.e.f. 01.04.2021. Admittedly, the impugned notice u/s.148 of the Act is not in compliance with law as on 01.04.2021 as it stood amended. Consequently, the said notice u/s.148 of the Act issued by the AO is found to be invalid and the same stands quashed. Consequent to the quashing of the notice issued u/s.148 of the Act, consequential ITA No.77/CTK/2024 5 assessment and consequential order of the ld. CIT(A), also stand quashed. 9. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 04/06/2024. Sd/- (GEORGE MATHAN) Sd/- (MANISH AGARWAL) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य/ ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 04/06/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Susanta Patra, Flat No.414, 78, Dream Apartment, Ghatikia, Odisha 2. प्रत्यथी / The Respondent- National Faceless Assessment Centre (NFAC), Delhi 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//
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