ITO, New Delhi V. Sri Niwas & Co., Delhi

ITA 172/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3638 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-06-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 12-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P SINGH
• Assessee Lawyers: BL GUPTA
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI A.D.JAIN, JUDICIAL MEMBER ITA NO. 171 TO 174/DEL/2010 ASSTT.YEAR: 2001-02,2002-03, 2004-05 & 2005-06. INCOME-TAX OFFICER, VS SRI NIWAS & CO., WARD 29(1), NEW DELHI. 4080-81, NAYA BAZAR, DELHI-06. PAN: AACFS6077R. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.R.P.SINGH, SR.DR RESPONDENT BY: SH.B.L.GUPTA, AR O R D E R PER VEERABHADRAPPA, VP THESE APPEALS BY THE REVENUE ARISE OUT OF THE IDENT ICAL ORDERS DATED 09 NOVEMBER, 2009 OF THE CIT(APPEALS)-XXV, NEW DELH I FOR THE ASSESSMENT YEARS 2001-02, 2002-03, 2004-05 AND 2005 -06. 2. ON JURISDICTION, IT WAS CONTENDED BEFORE THE CIT (APPEALS) THAT THE RE- ASSESSMENTS IN THESE CASES WERE VITIATED AND BAD IN LAW AS ACCORDING TO THE ASSESSEE THE PROVISIONS OF SECTION 151(1) WERE NOT SATISFIED AND COMPLIED WITH. ACCORDING TO THE ASSESSEE, THESE ASSESSMENTS WERE REOPENED AFTER FOUR YEARS BY ISSUANCE OF NOTICE U/S 148 WITHOUT OBTAINI NG APPROVAL OF THE CHIEF C.I.T AS REQUIRED U/S 151 OF THE ACT. IN THESE CASE S ONLY APPROVAL OF THE ADDL. C.I.T WAS OBTAINED INSTEAD OF THE APPROVAL OF THE CHIEF C.I.T. ON THESE BASIS, BY APPLYING THE PRINCIPLE LAID DOWN BY THE SUPREME COURT IN THE ITA NOS. 171 TO 174/DEL/2010 2 CASE OF GKN DRIVE SHAFTS 259 ITR 19, THE ASSESSEES APPEALS WERE ALLOWED BY THE CIT(APPEALS). 3. WE HAVE HEARD BOTH THE SIDES AND ARE UNABLE TO F IND ANY ERROR IN THE ORDER OF THE CIT(A) WHO HAS ONLY FOLLOWED THE CLEAR PROVISIONS OF LAW IN THIS REGARD. WE DECLINE TO INTERFERE. THE APPEALS A RE DISMISSED. PRONOUNCED IN OPEN COURT DURING THE COURSE OF HEARI NG ON 30.06.2010. SD/- SD/- (A.D.JAIN) (G.E.VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DATED: 30.06. 2010. DRS COPY OF THE ORDER FORWARDED TO: 1. ITO WARD 29(1), NEW DELHI. 2. SRI NIWAS & CO., 4080-81, NAYA BAZAR, DELHI-06. 3. CIT 4. CIT(A)XXV, NEW DELHI. 5. DR ASSTT.REGISTRAR, ITAT