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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081733255(1) dated 14.10.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires dur ing the course of hearing at the outset that the assessee/appellant, seeks to raises it’s first and foremost legal arguments/ground seeking to quash the learned assessing officer’s section 147 re-assessment frame d on 26.03.2022 for want of a valid section 143(2) notice issued before comple tion thereof.
There is hardly any dispute between the parties that the learned assessing authority had set into motio n section 148 proceedings against the assessee vide notice date 30.03.2021. And that the assessee thereafter filed it’s retur n in response there to on 15.03.2022 finally culminating in the impugned assessment framed on 26.03.2022 forming subject matter of our legal scrutiny.
That being the case, the Revenue’s stand before us is that the learned assessing author ity had indeed issued section 143(2) notice dated 21.03.2022 to the assessee . We make it clear that the same forms par t of records before us wherein there is no indication at all as to whether the same was actually issue d or ser ved; as the case may be, to the assesse or not since the re cipient details alongwith date and “CC” are completely missing therein. It is thus an instance of both non-issuance as well as non-service of sectio n 143(2) notice held as mandatory going by ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) which render s the assessment itself as a non-est one in the eyes of law. Quashed accordingly.
All other remaining pleadings between the parties on merit stand rendered academic.
This assessee’s appeal is allowed.