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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s and Revenue’s cross appeals ITA Nos.6033 & 5110/Del/2025 for assessment year 2014-15, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078661652(1), dated 18.07.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case files perused.
It transpires during the course of hearing that there arises the first and foremost issue of validity of the impugned assessment dated 29.03.2022 itself framed by the learned assessing authority. This is for the precise reason that it had set into motion section 148 proceedings against the assessee vide notice dated 28.03.2021 which followed the latter’s return filed in response thereto on 17.02.2022.
The assessee’s case in this factual backdrop is that the learned assessing authority had not issued any section 143(2) notice before framing the impugned assessment which is duly admitted in para 9.1 (pages 13 to 14 of the CIT(A)/NFAC’s detailed discussion). We thus quote ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) in this factual backdrop that such an assessment framed without issuing of section 143(2) notice is a non-est one in the eyes of law. Quashed accordingly.
All other remaining pleadings between the parties stand rendered academic.
This assessee’s appeal ITA No.6033/Del/2025 is allowed and Revenue’s cross appeal ITA No.5110/Del/2025 is dismissed. A copy of this common order be placed in the respective case files.