The case involves an appeal by Rajeev Goel, represented by Ved Jain and others, against an order dated 18/12/2018 by the CIT(A)-16, New Delhi, for the assessment year 2014-15. The core issue argued pertains to the legal aspect of non-service of the mandatory notice under Section 143(2) of the Income Tax Act, 1961, claimed to render the assessment order illegal and void ab initio.
The appellant’s counsel argued that the notice required by law was neither issued nor served within the stipulated time frame, which is crucial for the validity of the assessment. The absence of this notice was contested vigorously with an affidavit submitted by the assessee claiming non-receipt. The appellant highlighted discrepancies in the address and the handling of the notice, supported by tracking reports from India Post.
Further arguments were made regarding the jurisdiction of the assessing officer. The counsel argued that the assessing officer who issued the notice was not the jurisdictional officer, thus questioning the legality of the entire assessment process. This claim was substantiated by references to the jurisdictional chart from the Income Tax Department’s website, indicating a possible error in the assessment proceedings.
The Tribunal found merit in the arguments regarding the non-service of notice and jurisdictional errors, leading to the conclusion that the assessment order was void ab initio. This decision took into account various precedents and legal statutes, emphasizing the mandatory nature of the notice under Section 143(2) and the consequences of its omission.
In conclusion, the appeal by Rajeev Goel was allowed, setting aside the assessment order for the year in question. This case underscores the critical importance of procedural compliance in tax assessments and the ramifications of oversight by tax authorities.
Detailed Case Analysis of Rajeev Goel vs. ACIT, Circle-47(1) on Non-Service of Notice
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