Abishek Chandok Vs ITO (ITAT Delhi)
No 143(2), No Assessment: ITAT Delhi Quashes Reassessment for Complete Absence of Mandatory Notice
The Delhi ITAT “SMC” Bench, comprising Shri Vikas Awasthy (Judicial Member), allowed the appeal of Abishek Chandok for AY 2019-20 and quashed the assessment order on the ground of non-issuance of mandatory notice u/s 143(2).
The reassessment proceedings were initiated by issuance of notice u/s 148 on 06.04.2023, in response to which the Assessee requested the AO to treat the original return filed on 31.10.2019 as the return in response to notice. However, the AO proceeded to complete the reassessment without issuing any notice u/s 143(2) and passed the assessment order dated 27.02.2025, making an addition of ₹19.62 lakh.
Although the CIT(A) himself recorded that non-issuance of notice u/s 143(2) is a serious procedural lapse, he nevertheless upheld the assessment on the ground that the Assessee did not participate in the proceedings. The Tribunal categorically rejected this approach and held that issuance of notice u/s 143(2) is a statutory and mandatory requirement, the absence of which is an incurable jurisdictional defect.
Relying on the Supreme Court judgment in CIT v. Laxman Das Khandelwal (417 ITR 325), the ITAT held that section 292BB can cure only defects in service of notice, not complete absence of notice itself. Since no notice u/s 143(2) had emanated from the Department at all, the entire assessment stood vitiated.
Accordingly, the assessment order was quashed, and the appeal of the Assessee was allowed in full.
FULL TEXT OF THE ORDER OF ITAT DELHI
