R.R. DEVELOPERS,PAASCHIM BARDHAMAN V. I.T.O., WARD - 1(1), DURGAPUR, DURGAPUR

ITA 1344/KOL/2024

AI Insights

The case involves an appeal by RR Developers against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The primary contention was the validity of a notice issued under section 148 of the Income Tax Act, which was allegedly unsigned. The assessee argued that the unsigned notice rendered the subsequent assessment invalid. The revenue provided a signed copy of the notice, but it was not signed by the appropriate officer, supporting the assessee's claim. The tribunal, referencing the CBDT's directive on digital signatures, ruled the notice invalid and annulled the assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705824 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SOMNATH GHOSH
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1344/KOL/2024 (नििाारण वर्ा / Assessment Year :2017-2018) RR Developers Kajora More P.O. Kajora, Dist.Paaschim Bardhaman, PIN-713338, West Bengal Vs The Income Tax Officer, Ward 1(1), Durgapur-713216, West Bengal PAN No. :AATFR 5876 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Somnath Ghosh, Adv. राजस्व की ओर से /Revenue by : Shri S.B. Chakraborthy, Addl. CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 03/07/2025 घोषणा की तारीख/Date of Pronouncement : 03/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 13.12.2023, passed for the assessment year 2017-18. 2. Shri Somnath Ghosh, ld. AR appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld.Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 128 day. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay which are not found false. Ld.Sr. DR also did not raise any serious objection. Accordingly, the delay of 128 days in filing the appeal is condoned and the appeal of the assessee is admitted for hearing. 4. It was submitted by the ld. AR that the notice issued u/s.148 of the Act on 09.07.2018 was unsigned. The said notice reads as follows :- ITA No.1344/KOL/2024 2 5. The same was put to the ld. Sr. DR and the ld.Sr. DR submitted that the Assessing Officer has sent a copy of the notice issued u/s.148 of the Act and the same is found to be signed. The said copy as provided by the ld. Sr. DR reads as follows :- ITA No.1344/KOL/2024 3 6. A perusal of the signature in the notice u/s.148 of the Act shows that against the name of Arvind Kumar, a signature has been put. The signature is as found in the assessment order in the case of assessing authority. This clearly shows that the signature in the notice u/s.148 of the Act as produced by the ld. Sr. DR is not one that is signed by Shri Arvind Kumar, the issuing officer. This also supports the stand of the ld. AR that the notice issued u/s.148 of the Act was unsigned. 7. Without making any other statements or comments on the said issue, as it is noticed that the notice issued to the assessee u/s.148 of the Act is unsigned and as it is noticed that the Instruction issued by the CBDT in Instruction No.01/2018 dated 12.02.2018 in para 4.2 has categorically made it compulsory for all department orders/communications/notices being issued to the assessee through the ‘e-Proceeding’ facility are to be signed digitally by the Assessing Officer, therefore, the unsigned notice u/s.148 of the Act issued against the present assessee is said to be invalid and the consequential assessment is hereby annulled. 8. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 03/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 03/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.1344/KOL/2024 4 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : sआदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "