TMI Blog2022 (6) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and in view of proposition rendered by ITAT, Delhi in the case of Shri Jagat Singh [ 2018 (9) TMI 1776 - ITAT DELHI] we are compelled to hold that reassessment proceedings u/s 147 of the Act and notice u/s 148 of the Act is issued without application of mind by AO on the basis of incomplete information without any verification of the facts then it amounts to omission on the part of AO in complying with the mandatory requirement of Section 147 148 - Consequently, reassessment order and of consequent proceedings and orders become bad in law. Assessment order passed u/s 147/144 of the Act is not sustainable being bad in law thus the same is quashed. Accordingly, the legal ground No.1 and 2 of assessee are allowed. - ITA No. 4013/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned reassessment order u/s 147/144 even though no notice u/s 148 has been served on the latest available address of the assessee within the statutory allowable period as per law which is bad in law. 3. The Learned Counsel submitted that in view of judgment of Hon ble Supreme Court in the case of NTPC Ltd. reported in 229 ITR 383 (SC), the additional ground of assessee may kindly be admitted for consideration and objection. Learned Sr. Departmental Representative strongly opposed to the admission of additional grounds, however, Learned Sr. DR did not controvert the fact that above noted additional grounds are purely legal in nature that goes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address of the assessee within statutory allowable period as per law. Therefore, reassessment order being bad in law may kindly be quashed. 6. Learned Sr. DR submitted that the Assessing Officer has rightly taken action in initiating reassessment proceedings u/s 147 of the Act by recording reasons on 15.02.2016 and he has taken valid approval from Learned ACIT, Range 1, Ghaziabad as well as Learned PCIT, Ghaziabad in this regard. Therefore, legal ground of assessee may kindly be dismissed. 7. Placing rejoinder to the above, Leaned Counsel of the assessee drawn our attention towards page 4 of assessee s paper book submitted that while recording reasons, the Assessing Officer stated that as no compliance / explanation was offered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that no return has been filed by assessee. 9. Per contra, from the copy of the return filed by assessee on 18.02.2010, I clearly observe that assessee has filed return of income for A.Y. 2009-10 with Assessing Officer, Ward-1(1), Ghaziabad. These glaring facts have not been controverted by the Learned DR except submitting that the assessee did response to the letter issued by the AO. Therefore, these facts cannot be taken for consideration in respect of legal grounds of assessee. 10. On careful consideration of rival submissions, I am of the considered opinion that assessee has successfully demonstrate that PAN No. BAHPS3364R and filed return of income for A.Y. 2009-10 on 18.02.2010 whereas the Assessing Officer in the reasons reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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