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INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
Rajesh Kumar, Accountant Member, Pradip Kumar Choubey, Judicial Member
Goal Oriented Trade Link Pvt. Ltd. – Appellant
Versus
Income-tax Officer, Ward-2(1), Kolkata – Respondent
| Table of Content |
|---|
| 1. reopening and assessment without s.143(2) notice challenged (Para 2 , 3 , 4) |
| 2. precedents mandate s.143(2) notice for valid reassessment (Para 5) |
| 3. assessment without s.143(2) notice is invalid and quashed (Para 6 , 7) |
| 4. assessee's appeal allowed (Para 8) |
ORDER
Per Rajesh Kumar, AM
The present appeal filed by the assessee arises from order dated 16.09.2025passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter referred to as “the Ld.CIT(A)].
2. At the time of hearing, the only issue raised by the assessee during the course of hearing is against the order of Ld.CIT(A) upholding the assessment order which has been passed without issuing notice u/s 143(2) of the Act by wrongly observing that the assessee has not filed the return of income in response to notice u/s 148 of the Act within 30 days from the date of service of notice u/s 148 of the Act upon the assessee.
3. The facts in brief are that the assessee filed return of income on 30.09.2013 disclosing total loss of Rs. 2,13,114/-. Later on, the case of the assessee was reopened u/s 147 of
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