Davindra Singh Meerut v. Ito Ward 1 2 Meerut

In The Income Tax Appellate Tribunal Delhi Smc Bench New Delhi Before Shri B P Jain Accountant Member Ita No 3873 Del 201 7 A Y 20 0 9 10 Shri D Avindra Singh Vs The Income Tax Officer S O Shri Mahavir Singh Ward 1 2 Village Bhainsa Mawana Meerut Meerut Pan Dlxps 0225 L Assessee Respondent Date Of Hearing 2 9 1 1 2017 Date Of Pronouncement 14 1 2 2017 A Ssessee By Shri V K Goel A Dv Revenue By Shri Atiq Ahmed Sr Dr Order This Appeal Of The Assessee Arises From The Order Of The Ld Cit A Ghaziabad Vide Order Dated 2 2 0 5 201 7 For A Y 20 0 9 1 0 2 The Assessee Has Raised As Many As 7 Grounds Of Appeal However He Has Mainly Argued On The Following Legal Ground S Of Appeal 1 That The Assessment Completed U S 144 147 Is Bad In Law Because No Notice U S 148 Was Ever Serve Upon The Assessee Th Erefore Assessment Made By A O Is Bad In Law And Rejection Of This Ground By Cit A Is Against The Facts And Law 2 Ita No 3873 Del 201 7 2 That A O Has Passed Order U S 148 144 Without Serving Notice U S 148 Of I T Act As A O Himself Added In The Body Of The Order That Not Ice Issued But Return Back Unserved Hence Assessment U S 148 144 Is Bad In Law 3 The Ld Counsel For The Assessee Shri V K Goel Adv At The Very Outset Invited Our Attention To The First Para Of The Assessment Order Which Reads As Under N O Itr Is Available In This Case The Case Was Picked Up For Scrutiny On The Basis Of Air Information Regarding Cash Deposits In Saving Bank Account By The Assessee During The Financial Year 2008 09 Without Quoting Of H Is Pan Notice U S 148 Of The Act Was Issued O N 16 03 2016 After Obtaining Satisfaction Of The Pr Commissioner Of Income Tax Meerut Which Was Sent Through Speed Post Notices U S 142 1 Were Also Issued From Time To Time But The Same Were Returned Undelivered Finally On Receipts Of Bank Statements From The Bank Notice U S 142 1 Read With Show Cause Notice U S 144 Was Issued To The Assessee On 11 11 2016 Requiring Him To Show Cause As To Why The Assessment Should Not Be Made To The Best Of My Judgment U S 144 Of The Income Tax Act 1961 Considering All The Material Available On Record And Treating The Cash Deposits As Made Out Of Income From Undisclosed Sources A Copy Of Notice U S H 8 Already Issued Was Also Served 3 Ita No 3873 Del 201 7 4 I Have Heard The Rival Arguments Made By Both The Sides Perused The Orders Of The A O And The Ld Cit A From The Perusal Of The Said First Para Of The Assessment Order It Is Evident That No Notice U S 148 Of The Income Tax Act 1961 Hereinafter Referred To As The Act For Short Has Been Served On The Assessee An D Unless Notice Has Been Issued The Assessing Officer Cannot Enter Into Assessment Jurisdiction And Accordingly Assessment So Made Is Directed To Be Quashed Therefore Legal Grounds Raised By The Assessee Stand Allowed 5 In The Result The A Ppeal Of The Assessee In Ita No 3873 Del 201 7 Is Allowed The Order Is Pro Nounced In The Open Court On 14 1 2 2017 Sd B P Jain Accountant Member Dated 14 Th Decem Ber 2017 Vl Copy F Orwarded To 1 Assessee 2 Respondent 3 Cit 4 Cit A 5 Dr Asst Registrar Itat New Delhi