PRAWIN KUMAR, RANCHI,RANCHI V. ITO, WARD 2(1), RANCHI, RANCHI

ITA 49/RAN/2025

AI Insights

The case involves an appeal by the assessee, Prawin Kumar, against the order of the CIT(A), NFAC, Delhi, concerning the assessment year 2018-19. The primary contention was regarding the notice issued under Section 148A(b) of the Income Tax Act, 1961, which allegedly provided insufficient time for compliance. The assessee's representative argued that the notice was issued on 22/03/2022, requiring compliance by 28/03/2022, which is less than the required seven days. This argument was supported by a precedent from the Hon'ble Jurisdictional High Court in the case of Satish Kumar and followed by the Tribunal in the case of Mantosh Kumar. The Departmental Representative supported the original orders of the Assessing Officer and the CIT(A). However, the Tribunal, referencing the judicial precedents, found the notice to be invalid and quashed it, along with the subsequent assessment order.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827201 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 08-03-2025
• Other Referred Cases: Satish Kumar in WP(T) No. 2640/2023, Mantosh Kumar in ITA No. 80/Ran/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 49/Ran/2025 (Assessment Year-2018-19) Prawin Kumar, 3/B Rai Enclave, Harihar Singh Road, Ranchi-834008 (Jharkhand) PAN No. AJAPK 4541 M Vs. I.T.O., Ward-2(1), Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri R.C. Marndi, Sr.DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10240029 dated 09/01/2025 for the A.Y. 2018-19. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri R.C. Marndi, ld. Sr.DR represented on behalf of the revenue. 3. The ld. Authorised Representative submitted that the notice issued under Section 148A(b) of the Income Tax Act, 1961 (in short, the Act) is on 22/03/2022 and the time given for compliance is 28/03/2022 which is less than the requisite seven days. It was a submission that under identical circumstances, following the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar in WP(T) No. 2640/2023 dated 28/08/2023, the Coordinate Bench of this Tribunal has in the case of Mantosh Kumar in ITA Printed from counselvise.com ITA No. 49/Ran/2025 Prawin Kumar vs ITO 2 No. 80/Ran/2024 dated 18/08/2025 has quashed the notices issued under Section 148 of the Act. It was a prayer that this reopening is also liable to be quashed. 4. In reply, the ld. Sr. DR has vehemently supported the orders of the Assessing Officer and the ld. CIT(A). 5. We have considered the rival submissions. As it is noticed that the issue of the notice under Section 148A(b) of the Act is now squarely covered by the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar and the same has also been followed by the Coordinate Bench of this Tribunal in the case of Mantosh Kumar referred to supra. Respectfully following the decision of the Hon'ble Jurisdictional High Court in the case of Satish Kumar, as the time provided in the notice issued under Section 148A(b) of the Act is less than the seven days prescribed by the statute, the notice issued is held to be bad in law and consequently stands quashed. As the notice issued under Section 148A(b) of the Act stands quashed, the consequential assessment order also stands quashed. 6. In the result, this appeal of the assessee is allowed. Order announced in open court on 06/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated:06/01/2026 *Ranjan Copy to: 1. Assessee 2. Revenue Printed from counselvise.com ITA No. 49/Ran/2025 Prawin Kumar vs ITO 3 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "