Rajesh Kumar ORDER
A.T. Varkey, Member (J)
1. This is an appeal preferred by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 10.12.2021 for AY 2011-12.
2. At the outset, the Ld. AR of the assessee Shri Sunil Surana has brought to our notice that in this case the original assessment of the assessee was made after scrutiny u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the "Act") on 28.03.2014 and assessed at a total income of Rs. 30,54,650/- as against the assessee's returned income of Rs. 25,38,380/- filed on 30.09.2011 u/s. 139(1) of the Act. According to Ld. AR, later on the AO issued notice u/s. 148 of the Act on 22.03.2018 conveying his desire to reopen the assessment of the assessee and directing the assessee to file the return of income for AY 2011-12. Pursuant to the notice u/s. 148 of the Act dated 22.03.2018, the assessee filed reply dated 28.03.2014 wherein it requested the AO to treat the original return already filed by the assessee u/s. 139 of the Act dated 30.09.2011 in response to the notice u/s. 148 of the Act [copy of reply is found placed at page 4 of the paper Book]. However, the AO despite the assessee asking him to treat the return of income filed u/s. 139 of the Act [dated 30.09.2011] as return pursuant to the notice u/s. 148 of the Act dated 22.03.2018, the AO insisted the assessee to file return of income and thereafter, passed the reassessment order dated 26.12.2018 u/s. 144/147 of the Act making addition of Rs. 25 lakh. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), who confirmed the action of the AO. Aggrieved, assessee is in appeal before us.
3. At the outset, the Ld. AR drew our attention to ground no. 4 wherein the assessee has challenged the reassessment order passed by the AO dated 26.12.2018 u/s. 144/147 of the Act to be bad in law being passed without issuing notice u/s. 143(2) of the Act. According to Ld. AR, from a perusal of the reassessment order dated 26.12.2018 it is evident that the AO had issued notice u/s. 148 of the Act on 22.03.2018 and the AO himself has admitted that assessee company vide letter dated 28.03.2018 has requested the AO to treat the original return filed u/s. 139 of the Act as the return filed u/s. 148 of the Act. The Ld. AR drew our attention to the admission/acknowledgement made by the AO to this extent which is found at page 2 of the re-assessment order. Despite the said reply, the AO kept on insisting the assessee to file return of income and thereafter, he passed the re-assessment order u/s 144/147 of the Act, without issuing/serving notice u/s 143(2) of the Act. According to Ld. AR, the AO's action of non-issuing notice u/s.