ITO Ward-3(3) Noida, Uttar Pradesh Vs Satish Singh Bhati D-22, 4th Floor, Harmukh Appt. Alpha-1 Noida, Uttar Pradesh
May, 15th 2020
These two appeals are filed by the Revenue against the order dated 15.08.2018 passed by CIT(A)-1, New Delhi for Assessment Year 2009-10 . Date of Hearing 05.03.2020 Date of Pronouncement 15.05.2020
2 ITA Nos. 2363 & 2364/Del/2019 2. The grounds of appeal in both the appears are identical, hence we are reproducing the grounds of appeal of ITA No. 2363/Del/2019 are as under:- ITA Nos. 2363/DEL/2019
1. “That the Ld.CIT(A) has erred in law and on facts by annulling the assessment order on the ground that no notice under section 143(2) was issued before the completion of assessment.
2. That the Ld. CIT(A) has erred in law and on facts by ignoring the facts that no return was filed by the assessee in response to notice under section 148 and notice u/s 143(2) is only mandatory, where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142 or in response to notice u/s 148 of the I.T. Act, 1961, whereas in this case no return was filed.
3. That the Ld. CIT(A) has erred in law and on facts by ignoring the fact that as per provision of section 143(2)(ii) there is a time limit for issuance of notice under section 143(2) i.e. shall be served on the assessee before the expiry of six months from the end of the financial year in which the return is furnished, but in the case under consideration no return was filed by the assessee.
4. That the Ld. CIT(A) has erred in law and on facts without considering the fact that the assessee had not filed return of income in response to notice u/s 148. If no return is filed, then notice u/s 143(2) cannot be issued as there is a precondition of filing of return of income for issuance of notice u/s 143(2), which has also been held by the Hon’ble Jammu & Kashmir High Court- Srinagar Bench vide order dated 11/10/2018 in the case of Pr.CIT Vs Broadway Shoe Co. in ITA No. 10/2017 and held as under: “The Notice under Section 143(2) is required to be given only when return is furnished. Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of the Act. If no return is furnished by the assessee, there can be no reason for issuance of notice under Section 143(2) of the Act.