Sh Hari Dass, Roorkee V. ITO, Roorkee

ITA 1918/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0610 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-01-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 28-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: ASHWANI TANEJA; TARUN S
• Section: 148

Judgement Text

ITA NOS. 1918-1921/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NOS. 1918, 1919, 1920 & 1921/DEL/2010 A.YRS. : 2003-04, 2004-05, 2005-06 & 2006-07 SH. HARI DASS, MOHANPURA, MOHAMMADPUR, NEAR DOUBLE PHATAK DELHI ROAD, ROORKEE (PAN/GIR NO. : ACWPH1049Q) VS. INCOME TAX OFFICER, WARD-1, ROORKEE (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. ASHWANI TANEJA AND SH. TARUN, ADVOCATES DEPARTMENT BY : SMT. MONA MOHANTY, SR. D.R. ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME T AX (APPEALS) PERTAINING TO ASSESSMENT YEARS 2003-04 TO 2006-07. SINCE THE ISSUES ARE CONNECTED AND APPEALS WERE HEARD TOGETHER, THES E ARE BEING CONSOLIDATED AND DISPOSED OF BY THIS COMMON ORDER FO R THE SAKE OF CONVENIENCE. 2. ONE COMMON GROUND RAISED IS THAT THE ASSESSING O FFICER HAS ERRED IN REOPENING THE CASE U/S. 147/148 OF THE IT ACT. THE ACTION OF THE AUTHORITIES BELOW IS WRONG AND UNJUSTIFIED AND B AD AT LAW. 3. AT THE OUTSET, IN THIS CASE LD. COUNSEL OF THE A SSESSEE SUBMITTED THAT ASSESSEE HAS NOT BEEN PROVIDED THE REASONS REC ORDED FOR ITA NOS. 1918-1921/DEL/2010 2 REOPENING AND THIS IS AGAINST THE MANDATE OF THE HO NBLE APEX COURT DECISION IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD . VS. ITO & ORS. 259 ITR 19. IN THIS CASE, IT WAS HELD THAT WHEN THE NOTICE U/S 148 OF THE IT ACT IS ISSUED, THE PROPER COURSE OF ACTION FOR T HE NOTICEE IS TO FILE THE RETURN AND IF HE SO DESIRES TO SEEK REASONS OF ISSU ING NOTICES. THE ASSESSING OFFICER IS BOUND TO FURNISH THE REASONS WITHIN THE REASONABLE TIME. ON RECEIPT OF REASONS THE NOTICEE IS ENTITL ED TO FILE THE OBJECTION TO ISSUANCE OF NOTICE AND THE ASSESSING OFFICER IS BOUND TO DISPOSE OF THE SAME BY PASSING A SPEAKING ORDER. 3.1 IN THE LIGHT OF ABOVE LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT SINCE THE ASSESSING OFFICER HAS NOT SUPPLIED THE REASONS AS MANDATE BY THE ABOVE CASE LAW, THE MATTER MAY BE REMITTED TO T HE FILES OF THE ASSESSING OFFICER TO GIVE EFFECT TO THE ABOVE SAID HONBLE APEX COURT DECISION. 3.2 LD. DEPARTMENTAL REPRESENTATIVE COULD NOT CONTR OVERT THESE SUBMISSIONS. 3.3 ACCORDINGLY, AFTER CAREFULLY CONSIDERING THE SU BMISSIONS AND PRECEDENT, WE SET ASIDE THE MATTER TO THE FILES OF THE ASSESSING OFFICER TO FOLLOW THE MANDATE OF THE HONBLE APEX COURT IN T HE CASE OF GKN DRIVESHAFTS (INDIA) LTD. VS. ITO AS ABOVE. SINCE, W E ARE REMITTING THE MATTER ON THE PRELIMINARILY GROUND ITSELF, OTHER ISSU ES RAISED ON MERITS ARE NOT BEING ADJUDICATED. ITA NOS. 1918-1921/DEL/2010 3 4. IN THE RESULT, ALL THE FOUR APPEALS FILED BY T HE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24/01/2011, U PON CONCLUSION OF HEARING. SD/- SD/- [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 24/01/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES