Sunil Chablani Vs Circle (Intl. Tax) (ITAT Jaipur)
In the case of Sunil Chablani Vs Circle (Intl. Tax) before the ITAT Jaipur, the assessee, Sunil Chablani, challenged the issuance and jurisdiction of a notice under Section 148 of the Income Tax Act. Chablani had not filed an income tax return for the year in question, despite having sold an immovable property for ₹69,90,000. The revenue issued a notice on 30.03.2022 after obtaining approval from the PCIT, Udaipur, which was served via email. Chablani contested the notice’s validity, asserting his status as a non-resident (NRI), thus questioning the jurisdiction of the ITO, Ajmer. The tribunal reviewed evidence, including Chablani’s passport and jurisdictional details, confirming his NRI status. They found that the ITO, Ajmer, lacked the proper jurisdiction and emphasized that reassessment notices must be issued by appropriately authorized officers. Consequently, the tribunal quashed the reassessment order, invalidating the notice due to jurisdictional errors. Other grounds raised by Chablani regarding the merits of the case were rendered academic following this decision, underscoring the significance of procedural correctness in tax assessments, especially involving non-residents.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
The assessee is aggrieved from the order of the assessment passed u/s. 147 r.w.s. 144 [ Here in after referred as ld. AO ] for the assessment year 2018-19 dated 29.12.2023 which in turn passed after the directions given by the Dispute Resolution Panel [ in short “DRP’] passed under Section 144C(5) of the Income tax Act, 1961 (in short ‘the Act’) dated 28.11.2023.
