आदेश / O R D E R

Per Bench

1. This is an appeal filed by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated 29/10/2024 for the assessment year 2018-19.

2. Shri Somnath Sahu, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3. At the outset, ld AR invited our attention to the notice issued u/s.148A of the Act dated 8.3.2022, which reads as under:

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

INCOME TAX DEPARTMENT

OFFICE OF THE INCOME TAX OFFICER

ITO, WARD 1, BARIPADA

To,

JEMAMANI MOHANTA

AT CHITRADA PS MORODA , CHITRADA

MAYURBHANJ 757018 , Orissa

India

PAN: AWXPM7849Q | A.Y: 2018-19 | Dated: 08/03/2022 | DIN & Notice No: ITBA/AST/F/148A(SCN)/2021-22/1040457288(1)

Notice under clause(b) of section 148A of the Income-tax Act.1961

Sir/Madam/M/s

Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2018-19 has escaped assessment within the meaning of section 147 of the Income-tax Act, 1961. The details of the information and enquiry, if conducted, are enclosed with this notice in Annexure A.

2. You are required to show-cause as to why, in view of the details contained in Annexure A, a notice section 148 of the Income tax Act, 1961 should not be issued.

3. You may, to the extent technologically feasible, submit your response with supporting documents (if any) on the above mentioned issues electronically in ‘e-proceeding’ facility through your account in e-filing portal at your convenience on or before 15/03/2022.

4. This notice is being issued after the prior approval of the PCIT, Sambalpur accorded on date 07/03/2022 vide Reference No. 100000028782620.

HARIHAR MAJHI

ITO, WARD 1, BARIPADA

4. It was submitted by the ld. AR that the ld. CIT(A) dismissed the appeal of the assessee without considering the fact that the notice issued u/s 148A did not provide the required 7 days’ time. It was the submission that the notice u/s 148A is dated 8.03.2022 and in the notice itself, it was directed to the assessee to comply by 15.3.2022, hence statutory 7 days’ time has not been provided to the assessee. It was the submission that the notice issued u/s 148A is invalid and consequent proceedings are also invalid.

5. In reply, the ld. CIT-DR vehemently supported the order of the ld. CIT(A).

6. We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the notice u/s 148A was issued on 8.03.2022 and in the notice it was directed to the assessee to comply by 15.03.2022, hence statutory 7 days’ time has not been provided to the assessee, therefore, notice issued u/s 148A itself is found to be invalid. This view of ours is supported by the decision of the Hon’ble Jharkhand High Court in the case of Satish Kumar in W.P (T) No.2640 of 2023 dated 28.08.2023. This being so, and respectfully following the decision of the Hon’ble Jharkhand High Court in the case of Satish Kumar referred to supra, the notice issued u/s 148A of the Act is held to be invalid and consequently is quashed and the assessment order based on the invalid notice also stands quashed.

7. In the result, the appeal of the assessee is allowed.

Order dictated and pronounced in the open court on 29/05/2026.