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Judgment
This assessee’s appe al for Assessment Year 2017-18, arises against the Addl/J CIT(A), Agra’s DIN & orde r No. ITBA/APL/S/250/2025-26/10790135299(1) dated 31.07.2025, in proceedings u/s 143( 3) of the Inco me Tax Act, 1961 (in shor t “the Act”).
Heard bo th the parties at length. Case file pe rused.
It emerges during course of hearing that the first and fo remost le gal issue which arises for the tribunal’s apt adjudication that is validity of impugned assessment framed by the learne d Assessing Office r date d 25.12.2019 itself. This is for the precise reason that the Assessing O fficer framing assessment here in is the learned Income Tax Office r, War d-5, Panipat whereas the Income Tax officer , Ward-2, Fatehbad had issued mandato ry section 143(2) no tice dated 13.08.2018. Meaning thereby that it is clear cut c ase if the le arned Assessing Officer having not issue d any sectio n 143( 2) notice fo rming a mandatory co ndition in A CIT Vs. Hote l B lue Moon (2010) 321 ITR 362 (SC). I acco rdingly reject Re venue’ s veheme nt conte ntions supporting the impugned assessment in ve ry terms. T he assesse e succee ds in his instant first and fo remost legal ground. All the o ther pleading between the parties on mer its stand re ndered academic.
This assessee’s appeal is allo wed.