Rai Bahadur Raghbir Singh Educational Society, New Delhi V. DCIT, New Delhi

ITA 1264/DEL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6353 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 06-01-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 14-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NAGI
• Assessee Lawyers: P S SHARDA
• Keywords: Question of law
• Section: 143(3); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F, NEW DELHI) BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A.NO.1264/DEL/2012 (ASSESSMENT YEAR 2003-04 ) RAI BAHADUR RAGHBIR SINGH EDUCATIONAL SOCIETY C-152, FF, LAJPAT NAGAR-II NEW DELHI AAATR1183M VS DCIT CENTRAL CIRCLE-20 ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. P. S. SHARDA, ADV REVENUE BY : SH. R. S. NAGI, SR. DR DATE OF HEARING : .06.01.2016 DATE OF PRONOUNCEMEN T : .03.2016 ORDER PER KULDIP SINGH, JM: HEARD APPELLANT BY MOVING AN APPLICATION SOUGHT TO RAISE AN ADDITIONAL LEGAL GROUND THAT:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE ACTION OF THE LD. CIT(A)-, NEW DELHI, IS ARBITRARY, FALLACIOU S AND ILLEGAL BECAUSE HE FAILED TO APPRECIATE THAT THE ISSUANCE OF NOTICE U/ S 148 AFTER THE EXPIRY OF A PERIOD OF 6 YEARS FROM THE END OF THE RELEVANT ASSE SSMENT YEAR IS NOT INCONSONANCE WITH THE PROVISION OF SECTION 149(1)(B ) OF THE INCOME-TAX ACT, 1961 AND HENCE SUCH ISSUANCE OF NOTICE TIME-BARRED AND NOT SUSTAINABLE ON ANY GROUND, WHATSOEVER. ON THE GROUND THAT ADDL. GROUND SOUGHT TO BE RAISE D IS A LEGAL GROUND AND TRIBUNAL IS NOT PREVENTED FROM CONSIDERING QUESTION OF LAW ARISING IN ASSESSMENT PROCEEDINGS THOUGH NOT RAISED EARLIER. 2. KEEPING IN VIEW THE FACT THAT THE ASSESSMENT ORD ER DATED 3/12/2010 PASSED U/S 143(3) AND 147 OF THE INCOME TAX ACT IS PRIMARI LY TO BE DECIDED BY EXAMINING THE VALIDITY OF THE NOTICE ISSUED TO THE ASSESSEE, THE ADDITIONAL GROUND A LEGAL GROUND,IS HEREBY ALLOWED WITHOUT PREJUDICE TO THE M ERITS OF THIS CASE. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH , 2016. (G. D. AGRAWAL) (KULDIP SINGH ) VICE PRESIDENT JUDICIAL MEMBER DATE: .03.2016 RN COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 03/03/2016 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 03/03/2016 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 2/16 SR. P S/PS 6 KEPT FOR PRONOUNCEMENT 82 SR. PS/PS 7 FILE SENT TO BENCH CLERK /2 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER