Riddhiman Realcon LLP (formerly Riddhiman Realcon Pvt. Ltd.) Vs ITO (ITAT Kolkata)
Kolkata ITAT quashed the assessment framed u/s 143(3) on the ground that no notice u/s 143(2) was issued by the jurisdictional Assessing Officer.
The Tribunal noted that although a notice u/s 143(2) had been issued by ITO Ward 41(2), Kolkata, the assessee objected to jurisdiction and the case was subsequently transferred to ITO Ward 9(3), Kolkata, who framed the assessment without issuing a fresh notice u/s 143(2). Holding that issuance of notice u/s 143(2) by the AO who completes the assessment is mandatory and goes to the root of jurisdiction, the ITAT rejected the Revenue’s plea that transfer within the same city is a mere administrative matter.
Relying on its earlier decision in ARS Financial Consultants Pvt. Ltd. and the Kolkata High Court rulings in Nopany & Sons and Cosmat Traders (P) Ltd., the Tribunal held the assessment to be ab initio void and invalid in law. Accordingly, the assessment was quashed and the appeal of the assessee was allowed in full.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2025 for the AY 2012-13.
