Smt. Sarojani Keshri, Raniganj V. I.T.O.,Ward-3(1), Asansol

ITA 221/KOL/2020

AI Insights

The case involves an appeal by Smt. Sarojani Keshri against the order of the Commissioner of Income Tax (Appeals), Asansol, which was passed under section 250 of the Income Tax Act. The primary contention was that the assessment order was time-barred. The Tribunal noted that the Assessing Officer failed to act on the Tribunal's earlier order within the prescribed time limit, leading to the assessment order being passed beyond the statutory deadline. This procedural lapse rendered the assessment order invalid, and all related additions were consequently annulled.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128320 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-05-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 19-02-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.221/Kol/2020 Assessment year: 2004-05 Smt. Sarojani Keshri.....................................................................Appellant W/o Shri Ranjit Keshri, 86, R.R. Road, P.O Raniganj-713347. [PAN: AEWPK1311C] vs. ITO, Ward-3(1), Asansol...............................................................Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 03, 2023 Date of pronouncing the order : June 27, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 09.12.2019 of the Commissioner of Income Tax (Appeals), Asansol (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has submitted that the assessment order passed in this appeal is time barred, hence, the same is to be treated as non-est and that therefore, the consequential additions made are liable to be deleted. The ld. Counsel for the assessee has submitted that this is the second round of appeal before this Tribunal. Earlier, the ITAT in assessee’s appeal in ITA I.T.A No.221/Kol/2020 Assessment year: 2004-05 Smt. Sarojani Keshri 2 No.2113/Kol/2008 vide order dated 19.01.2009 has restored the matter to the file of the Assessing Officer with a direction to first indicate reasons for issuance of notice u/s 148 and afford reasonable opportunity to the assessee for making submission against the such reasons. The ld. Counsel has submitted that as per the provisions of section 153(2)(A) 2 nd Proviso, the Assessing Officer was supposed to pass the order by 31.12.2009, whereas, the impugned assessment order was passed by him on 31.03.2010. 3. It is noted from the impugned order of the CIT(A) that after the restoration of matter by the Tribunal to the file of the Assessing Officer, the Assessing Officer did not take any action on the said order of the Tribunal till the last date of limitation to pass afresh assessment order i.e. on 31.12.2009. The Assessing Officer for the first time supplied the reasons to the assessee on 17.02.2010 which date was after the date of limitation prescribed for passing the fresh assessment order. Therefore, the assessment order passed by the Assessing Officer is barred by limitation and the same is to be treated as non-est. The consequential additions, if any, made by the Assessing Officer thus have no legs to stand and the same are accordingly ordered to be deleted. 4. In the result, the appeal of the assessee stands allowed. Kolkata, the 27 th June, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 27.06.2023. RS I.T.A No.221/Kol/2020 Assessment year: 2004-05 Smt. Sarojani Keshri 3 Copy of the order forwarded to: 1. Smt. Sarojani Keshri 2. ITO, Ward-3(1), Asansol 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches