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Judgment
This assessee's appeal for assessment year 2012-13, arises against the Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre,, New Delhi's, DIN & Order ITBA/NFAC/S/250/2025-26/1086345665(1) dated 22.02.2026 involving proceedings under section 143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').
Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte.
Delay of 8 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) in the larger interest of justice.
It next emerges during the course of hearing with the able assistance coming from the Revenue side that there arises the first and foremost issue of validity of the impugned reopening itself. The learned Assessing Officer had admittedly set into motion section 148 proceedings against the assessee vide notice dated 28.03.2019. There is further no quarrel even going by the learned CIT(A)’s detailed discussion at page 11 that the assessee a partnership firm herein, stood dissolved very much well before that on 15.01.2008, which has gone unrebutted from the Revenue side.
Faced with this situation, the tribunal is of the considered view that such a reopening initiated in the name of dissolved partnership firm is not sustainable in the eyes of law. The same stands quashed in very terms.
All other remaining pleadings between the parties on merits stand rendered academic.
The assessee’s appeal is allowed.