Pravin Juneja (HUF), New Delhi V. ACIT, New Delhi

ITSSA 19/DEL/2009

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1218 (ITAT-DELHI)
• Duration Of Justice: 13 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 10-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 01-08-2022
• Assessment Year: misc
• Appeal Filed On: 02-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revised return
• Section: 142(1); 143(2)

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 IT(SS)A No. 19/Del/2009 Block Period/A.Y. 1991-92 to 2001-02 Pravin Juneja (HUF), E-47, Ground Floor, Greater Kailash-II, New Delhi Vs. ACIT, Circle-23(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AACHP7670P Assessee by : Sh. V. K. Agarwal, AR Revenue by : Sh. T. Kipgen, CIT DR Date of Hearing: 02.08.2022 Date of Pronouncement: 11.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-XXV, New Delhi dated 26.12.2008. 2. The return of income of income in Form No. 2B on 11.07.2003 declaring undisclosed income for the block period as Nil. The assessee has furnished revised return on 30.05.2005. As per the Assessment Order, notice u/s 143(2) and u/s 142(1) were issued from time to time. 3. Before us, the assessee has taken up the jurisdictional ground pertaining to non-issue of notice u/s 143(2) which has been admitted. IT(SS)A No. 19/Del/2009 Pravin Juneja (HUF) 2 4. From the record, we find that the first notice u/s 143(2) was issued on 11.04.2005 against the returned filed on 11.07.2003. We have also verified the order sheet of the Assessing Officer from the assessment folder wherein the order sheet mentions that notice u/s 143(2) and u/s 142(1) alongwith questionnaire have been issued fixing the case for 15.04.2005. We have also examined the copy of the notice u/s 143(2) dated 11.04.2005 and also the speed post, acknowledgement dated 12.04.2005. The revenue could not produce any notice u/s 143(2) issued against the revised return filed on 30.05.2005. 5. Against this undisputed fact, it can be conveniently held that no notice u/s 143(2) was issued before completion of the Assessment. Hence, keeping in view, the judgment of Hon’ble Jurisdictional High Court in the case of ACIT Vs. Hotel Blue Moon 321 ITR 362, we hold that the assessment is void ab initio. 6. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 11/10/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/10/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR