TMI Blog2023 (4) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... IAL MEMBER And SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER For the Assessee : Shri Sudhir Sehgal , Advocate For the Revenue : Shri M. P. Dwivedi , Sr. DR ORDER Per Sanjay Garg , Judicial Member : This appeal has been preferred by the assessee against the order dated 15.06.2022 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'CIT(A)']. 2. The Assessee has taken following grounds of appeal:- 1. a. That the Worthy CIT(A) has erred in confirming the action of the Ld. Assessing Officer with regard to re-opening of the case u/s 148 of the Income Tax Act, 1961. b. That the CIT(A) has failed to appreciate that no valid notice u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 81 of the paper book which is a copy of the information received under RTI Act from the Income-tax Department wherein, the Income Tax Officer, Ward-1, Cum-CPIO, Jagraon vide letter dated 2.9.2021 has informed that as per record, a return of income for assessment year 2012-13 was submitted manually by the Assessee on 17.12.2019 and that no notice u/s 143(2) of the Act was issued in this case. The Ld. counsel has also invited our attention to the paper book pages 1 to 21 which are copies of various notices issued for verification of the financial transactions, for requisition of information, notice u/s 148 of the Act etc. to submit that the address mentioned in the said notices was incomplete, such as: Smt. Manjit Kaur, W/o Bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the omission on the part of the AO to issue notice u/s 143(2) of the Act cannot be said to be a procedural irregularity and the same is not curable and, therefore, the requirement of notice u/s 143(2) of the Act cannot be dispensed with. Further, reliance can be placed on the decision of the Hon'ble Supreme Court in the case of 'CIT Vs. Laxman Das Khandelwal' [2019] 108 taxmann.com 183(SC) wherein it is held as under:- 7. A closer look at Section 292BB shows that if the assessee has participated in the proceedings it shall be deemed that any notice which is required to be served upon was duly served and the assessee would be precluded from taking any objections that the notice was (a) not served upon him; or (b) not served ..... X X X X Extracts X X X X X X X X Extracts X X X X
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