आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ “एक-सदèय” मामला रायपरु म(cid:581)

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), Ûया(cid:467)यक सदèय के सम¢

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No.

Ghanshyam Sunder Patel Legal heir of Kesar Patel (Deceased) The Income Tax Officer House No.865, Sector- Ward-4(1), Raipur (C.G.)

1. 2013-14

194/RPR/2026 3, Road No.4, Professor Colony, Raipur-492 001 (C.G.)

PAN : AVUPP7231K Ghanshyam Sunder Patel House No.865, Sector-

195/RPR/2026 3, Road No.4, The Income Tax Officer

2.

Professor Colony, Ward-4(1), Raipur (C.G.)

2013-14 Raipur-492 001 (C.G.)

PAN : AVUPP7231K Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 28.04.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 28.04.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 06.02.2026 & 10.02.2026 for the assessment year 2013-14 as per the grounds of appeal on record.

I shall first take up the appeal filed by the assessee in ITA No.194/RPR/2026 for A.Y.2013-14 for adjudication.

2. The contention in law assailed by the Ld. Counsel for the assessee emanating in Ground of appeal No.1 is that though the order of reassessment has been passed u/s. 147 r.w.s 144 of the Income Tax Act, 1961 (for short ‘the Act’), dated 27.09.2021, however, no notice u/s. 148 of the Act has been ever served to the assessee and therefore, in absence of valid notice u/s. 148 of the Act, the entire proceedings and consequential order is illegal and liable to be quashed.

3. That demonstrating the same, the Ld. Counsel for the assessee has brought to the notice of the Bench a letter dated 08.04.2026 by the jurisdictional A.O i.e. ITO-4(1), Raipur and the same is extracted as follows:

4. That as discernable from the aforesaid, the A.O himself admits at Para 3 of the said letter that the notice u/s. 148 of the Act was not served and the same has been returned back by the postal department on 12.03.2020 marked as ‘Not known’. That even the copy of undelivered notice u/s.148 of the Act and acknowledgement and envelope had been enclosed a/w. the said letter. It is crystal clear therefore that no notice u/s.148 of the Act has been ever served upon the assessee before completion of assessment u/s.147 r.w.s. 144 of the Act. It was further brought to the notice of the Bench as submitted by the Ld. Counsel referring to Section 282 of the Act which speaks about service of notice generally and therein, there are options provided to the Department for service of notice and apart from sending notice by post, there is also provision as per Clause (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons…………. The relevant Section 282 of the Act is extracted for the sake of completeness:

“[282. Service of notice generally.-

(1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,-

(a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf.

(2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub- section (1) may be delivered or t