Case Number: ITA No. 799 & 800/Del/2020
Assessment Year: 2008-09 & 2009-10
Appellant: Ballu Singh, H.No.415, Sec-22, Gurgaon, Haryana-122016. PAN-ARBPS7573G
Respondent: ITO, Ward-65(5), New Delhi.
Appellant by: Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv.
Respondent by: Shri Om Prakash, Sr. DR
Date of Hearing: 27.04.2023
Date of Pronouncement: 15.05.2023
PER KUL BHARAT, JM:
These two appeals filed by the assessee for the assessment years 2008-09 and 2009-10 are directed against the different orders of Ld. CIT(A), Delhi, both dated 06.12.2019. Since identical grounds have been raised, both appeals were taken up together for hearing and are being disposed off by way of consolidated order for the sake of brevity.
The case revolves around several key issues concerning the reopening of assessment proceedings under section 148 of the Income Tax Act. The appellant contested the jurisdiction of the assessing officer and the validity of the notice issued under section 148, arguing that it was issued by an officer who did not hold appropriate jurisdiction over the appellant, thereby making the reassessment proceedings invalid and void ab initio.
The Tribunal’s decision meticulously addresses each ground raised by the appellant, focusing on the jurisdictional aspects and the procedural adherence to the issuance of notice under section 143(2) of the Act, which the Tribunal found was not complied with, rendering the reassessment void.
The Tribunal’s analysis further delves into the merits of the case, substantiating the arguments with references to legal precedents and the Income Tax Act’s stipulations. The order concludes with the Tribunal setting aside the reassessment, highlighting the importance of strict compliance with procedural requirements for jurisdiction and notice issuance.
The Tribunal’s order in ITA No. 800/DEL/2020 is a landmark in emphasizing the need for administrative accuracy and legal clarity in handling assessment proceedings, which not only impacts the immediate parties but also sets a precedent for future cases.
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