Vasantha Mallika , CHENNAI V. ITO Ward 5 , Virudhunagar

ITA 1970/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5924 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: S SRIDHAR
• Keywords: Reopening of assessment

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC A BENCH, CHENNAI , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ ITA NO.:1970/MDS/2017 / ASSESSMENT YEAR : 2010-11 SMT. VASANTHA MALLIKA , NO.588, OLD TRUNK ROAD, SATTUR 626 203. VIRUDHUNAGAR DISTRICT. PAN : AGFPV 1523N V. THE INCOME TAX OFFICER, WARD-5, VIRUDHUNAGAR ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN /DATE OF HEARING : 31.10.2017 /DATE OF PRONOUNCEMENT : 31.10.2017 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, MADURA I, DATED 17.04.2017 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. IN THIS CASE, THE REOPENING OF ASSESSMENT ORDER WAS PASSED U/S.143(3) R.W.S.148 OF THE ACT ON 12.01.2015. THE SAID ORDER WAS SUBJECT TO REVISION BY THE LD.CIT U/S.263 OF THE AC T VIDE ORDER DATED 2 I.T.A. NO. 1970/MDS/2017 20.03.2017 WHEREIN HE HAS GIVEN CERTAIN DIRECTIONS TO THE LD. ASSESSING OFFICER TO REDO THE ASSESSMENT. IN THE ME ANTIME, THE ASSESSEE WENT IN APPEAL AGAINST THE ORDER OF LD. A SSESSING OFFICER PASSED U/S.143(3) R.W.S.148 OF THE ACT ON 12.01.201 5 CHALLENGING THE RE-OPENING OF ASSESSMENT. THE LD.CIT(A) OBSER VED THAT SINCE THE RE-OPENED ASSESSMENT ORDER DATED 12.01.2015 WA S SUBJECT TO REVISION U/S.263 OF THE ACT BY THE LD. CIT, AS SUCH IT WAS NOT SURVIVING. THE GROUND RAISED BY THE ASSESSEE BEFORE HIM CHALLENGING THE REOPENING OF THE ASSESSMENT IS NO MORE EXISTENCE. AGAINST THE ORDER OF LD.CIT(A), NOW THE ASSESSEE IS IN APPEAL BEFORE US. 3. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. AS RIGHTLY POINTED BY THE LD.D.R, REOPENIN G OF ASSESSMENT ORDER DATED 12.01.2015 WAS NO MORE SURVIVING. IT W AS SUBJECT TO REVISION BY THE LD.CIT VIDE ORDER PASSED U/S.263 O F THE ACT DATED 20.03.2015. AS SUCH, I AM OF THE OPINION THAT THE LD.CIT(A) IS JUSTIFIED IN HOLDING THE IMPUGNED ORDER WAS ALREAD Y SET ASIDE BY LD. CIT. BEING SO, I DO NOT FIND ANY INFIRMITY IN THE O RDER OF THE CIT(APPEALS) AND THE SAME IS CONFIRMED. FURTHER, I AM INCLINED TO MENTION HEREIN THAT THE ASSESSEE IS AT LIBERTY TO C HALLENGE THE RE- OPENING OF ASSESSMENT BY CHALLENGING THE CONSEQUENT IAL ASSESSMENT ORDER, IF SO ADVISED. 3 I.T.A. NO. 1970/MDS/2017 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 31 ST OCTOBER, 2017. SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 31 ST OCTOBER, 2017. KSS /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.