Ankur Dealcom P. Limited Vs ITO (ITAT Kolkata)
Kolkata ITAT ‘ allowed the appeal of Ankur Dealcom P. Limited for AY 2021-22 holding that the assessment framed u/s 143(3) was void ab initio as the notice u/s 143(2) was not issued in the mandatory revised formats prescribed by CBDT Instruction F.No.225/157/2017/ITA-II dated 23-06-2017. The Tribunal noted that the coordinate bench, while dealing with revisionary proceedings u/s 263 in Assessee’s own case, had already categorically held that the very notice u/s 143(2) culminating in the impugned assessment order dated 23-12-2022 was invalid.
ITAT observed that post-23-06-2017, all scrutiny notices u/s 143(2) must strictly conform to one of the three prescribed formats—Limited Scrutiny, Complete Scrutiny or Compulsory Manual Scrutiny—& any deviation renders the assessment a nullity. Since the assessment order itself was non-est in the eyes of law, it could not survive independently in appellate proceedings. Accordingly, following binding precedents including Nadia District Central Co-operative Bank Ltd & Shib Nath Ghosh, the Tribunal quashed the impugned assessment & allowed the Assessee’s appeal in full.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.07.2025 for the assessment year 2021-22.
