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INCOME TAX APPELLATE TRIBUNAL (RAIPUR BENCH)
Partha Sarathi Chaudhury, JM
MOHAMMED USMAN BHILAI DURG – Appellant
Versus
INCOME TAX OFFICER-2(1) BHILAI DURG – Respondent
| Table of Content |
|---|
| 1. delay in appeal condoned based on affidavit and precedents. (Para 1 , 2 , 3 , 4) |
| 2. no notice u/s 143(2) issued in reassessment proceedings. (Para 5 , 6 , 7) |
| 3. notice u/s 143(2) mandatory for valid reassessment u/s 143(3). (Para 8 , 9) |
| 4. reassessment quashed for non-issuance of s.143(2) notice. (Para 10 , 11 , 12) |
PER PARTHA SARATHI CHAUDHURY, JM
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 17.10.2025 for the assessment year 2011-12 as per the grounds of appeal on record.
2. At the very outset, it is noted that the appeal is time barred by 58 days. That explaining the reasons for such delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavit 27.02.2026. For the sake of completeness, the relevant contents of the said affidavit are extracted as follows:
3. The Ld. Sr. DR did not raise any objection regarding the condonation of delay.
4. Considering the contents of the condonation petition a/w. affidavit and relying on various judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambi
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