IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT)

PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv.

Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)-24, New Delhi’s DIN & order No. ITBA/APL/M/250/2023-24/1058023390(1) dated 17.11.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It transpires during the course of hearing that the assessee presses for it’s first and foremost legal ground seeking to annual the impugned assessment framed on 11.12.2019 as non-est in the eyes of law for want of issuance of section

143(2) notice by the Assessing Officer. We are further taken to the learned CIT(A) detailed discussion deciding the same against the assessee and in the Revenue’s favour as follows:

“4.1 I have considered the material on record including written submission of the AR of the appellant filed in course of appellate proceedings. I have perused the assessment order u/s 147 r.w.s. 144 of the Income Tax Act passed by the Assessing Officer. In the present appeal the appellant has raised five grounds of appeal and one additional ground of appeal.

4.1.1 In Additional Ground of appeal, the appellant has contended that Assessing Officer has erred in law and on facts in framing the impugned reassessment order without serving the mandatory notice u/s 143(2) of the Act as per law.

4.1.2 Since the additional ground of appeal addresses the issue which is the very basis of carrying out the assessment u/s 147 of the Income Tax Act; the additional ground is adjudicated at the beginning before examining the other grounds. As per the assessment order, the appellant has filed a return of income on 30.09.2012 declaring a total income as Nil. Subsequently in view of the information received from the Investigation wing and after recording the reasons and taking necessary approval from the competent authority, notice u/s 148 was issued and served upon the appellant on 31.03.2019. In response to the notice u/s 148, no communication was received from the appellant. Subsequently notice u/s 143(2)/143(1) dated 23.10.2019 were issued and served upon the appellant. The above facts mentioned in the assessment order results in the following conclusions:

1. No return was filed in response to notice u/s 148 of Income Tax Act by the appellant.

2. Notice u/s 143(2) dated 23.10.2019 was issued and served upon the assessee.

4.1.3 The appellant in a submission mentioned that a notice u/s 143(2) was not issued during the course of reassessment proceedings. However, as per the Assessing Officer in the assessment order, a notice u/s 143(2) of Income Tax Act dated 23.10.2019 was issued during the course of reassessment proceedings. Similarly, in the paper book filed before the undersigned the appellant did not file a copy of return filed in response to the notice u/s 148 of Income Tax Act. The appellant in its submission mentioned that the Assessee company has filed the Income Tax Return on 28.09.2019 but did not provide either the return of income or ITBA screenshot as a proof of filing a valid return of income. The appellant was granted several opportunities vide notice dated 28.08.2023, 05.09.2023, 27.09.2023, 02.11.2023 and 08.11.2023 but the appellant did neither attended the proceedings nor the copy of the return filed u/s 148 of Income Tax Act, if any, was made available during the course of appellate proceedings.

4.1.4 As per the case laws, it is undisputed fact that the notice u/s 143(2) of Inc