Shyam Chand Vs ITO (ITAT Chandigarh)
Notice u/s 148A by Jurisdictional AO instead of Faceless AO Held Invalid- ITAT Chandigarh Quashes Reassessment Assessee raised an additional legal ground that notice u/s 148A(d) dated 31.03.2022 had been issued by jurisdictional AO, whereas after CBDT Notification dated 29.03.2022, such notices were required to be issued only by Faceless AO. This, it was argued, rendered the reassessment without jurisdiction. Reliance was placed on Punjab & Haryana High Court judgment in Disha Gupta vs. CBDT & other rulings where notices issued by jurisdictional AO post-notification were held invalid.
Tribunal noted that identical issue had already been decided by same Bench in ITA No.1040/CHD/2024, wherein reassessment was quashed on ground that notice issued by jurisdictional AO after faceless scheme notification was void ab initio. The Bench reproduced findings that once law mandated faceless issuance, any notice by jurisdictional AO lacked authority & was without jurisdiction. Since facts in present case were squarely covered, Tribunal followed binding precedent & quashed reassessment order. Consequently, appeal of Assessee was allowed
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 20.12.2024 passed in assessment year 2015-16.
