Principal Commissioner Ofincome Tax-5, Kolkata v. Bhagyalaxmi Conclave Pvt. Ltd

O-53 ITAT/221/2022GA/2/2022 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction [Income Tax]ORIGINAL SIDE PRINCIPAL COMMISSIONER OFINCOME TAX-5, KOLKATA -Versus- BHAGYALAXMI CONCLAVE PVT. LTD. Appearance:Mr. Soumen Bhattacharya, Adv....for the appellant.Mtr. Jawed Ahmed Khan, Adv.Mr. Talha Ahmed, Adv.Mr. Bhaskar Sengupta, Adv... . for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 6[th] December, 2022. The Court : This appeal filed by the revenue underSection 260A of the Income Tax Act, is directed against theorder dated 3[rd] February, 2021 passed by the Income TaxAppellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITANo.2517/Kol/2019 for the assessment year 2012-13. The revenue has suggested the following substantialquestions of law for consideration: We have heard Mr. Prithu Dudheria, learned standingcounsel for the appellant/revenue and Mr. Jawed Ahmed Khan,learned counsel assisted by Mr. Talha Ahmed and Mr. BhaskarSengupta, learned Advocates for the respondent/assessee. The short question involved in the instant case iswhether the notice required to be issued under Section 143(2)was issued. The Tribunal has referred to a remand reportsubmitted by the Assessing Officer wherein the Department couldnot controvert the contention made by the assessee that nonotice under Section 143(2) of the Act was issued by the DeputyCommissioner of Income Tax, Circle-13(1), Kolkata who completedthe assessment. Further, the Tribunal has also noted therelevant decisions and rightly held that the assessment orderis bad in law for the reason that the Assessing Officer passedthe order under Section 143(2) of the Act without issuing anynotice 143(2). We find that there is no substantial question oflaw arising for consideration in this appeal.Accordingly, the appeal fails and isdismissed. Consequently, the connected application stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)