When is the original notice of demand not required as per Rule 45 of the Income Tax Rules, 1962?

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
BENCH ‘I-2’, NEW DELHI
BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND SHRI KULDIP SINGH, JUDICIAL MEMBER
(THROUGH VIDEO CONFERENCING)
ITA No.6753/Del/2017
(Assessment Year : 2013-14)

Outotec India Pvt. Ltd.,
S-557, 3rd Floor,
School Block, Shakarpur,
New Delhi – 110 092
PAN : AAACO 9433 A

vs

ACIT
Special Range – 7,
New Delhi

Assessee by Shri Rishabh Malhotra, Adv.
Revenue by Shri M. Baranwal, Sr. D.R.
Date of hearing: 15.09.2021
Date of Pronouncement: 15.09.2021

ORDER

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-38, Delhi dated 08.08.2017 for Assessment Years 2013-14.

2. Assessee is a Pvt. Ltd. Company which is stated to be engaged in the business of providing engineering, designing and supervision of contracts and consultancy and marketing services. Assessee electronically filed its return of income for A.Y. 2013-14 on 29.11.2013 declaring total loss of Rs.39,07,43,190/-. The case was selected for scrutiny and notice u/s 143(2) of the Act dated 04.09.2014 and 142(1) of the Act dated 29.06.2015 along with questionnaire was issued fixing the case for 20.07.2015 was issued and served upon the assessee.

3. Learned DR on the other hand supported the order of the lower authorities and further submitted that assessee has not appeared before the lower authorities and therefore the casual approach of the assessee does not deserve a second innings.

4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.09.2021, immediately after conclusion of the hearing of the matter in virtual mode.

Please find attached the enclosed file for the full judgement