Smt Sarojini Keshri, Burdwan V. I.T.O, Ward-3(1), Asansol, Burdwan

ITA 2236/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5101 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 12-08-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYAS UDDIN
• Assessee Lawyers: V N PUROHIT
• Keywords: Reopening of assessment
• Section: 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.2236/KOL/2013 ASSESSMENT YEAR: 2003-04 SMT. SAROJINI KESHRI VS. INCOME TAX OFFICER, W D-3(1), ASANSOL (PAN: AEWPK1311C) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 23.02.2016 DATE OF PRONOUNCEMENT: 23.02.2016 FOR THE APPELLANT: SHRI V. N. PUROHIT, FCA FOR THE RESPONDENT: MD. GAYAS UDDIN, JCIT, SR. D R ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), ASANSOL VIDE APPEAL NO. 79/CIT(A)/ASL/W-3(1)/ASL/08-09 DATED 15.05.2013. AS SESSMENT WAS FRAMED BY ITO, WARD- 3(1), ASANSOL U/S. 147/143(3)/250/254 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2003-04 VIDE HIS ORD ER DATED 26.11.2008. 2. THE FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS A GAINST THE ORDER OF CIT(A) CONFIRMING THE ACTION OF AO IN ASSUMING JURISDICTION U/S. 147 READ WITH SECTION 148 OF THE ACT FOR REOPENING OF ASSESSMENT DESPITE THE FACT THAT THE ASSESSEE HAS R AISED OBJECTION BEFORE AO AFTER RECEIVING REASONS RECORDED BUT THOSE WERE NOT ADJUDICATED IN TERM OF THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT (INDIA) LTD. VS . ITO [2003] 259 ITR 19 (SC), WHEREIN HONBLE COURT HAS OBSERVED AS UNDER: WHEN A NOTICE UNDER SECTION 148 IS ISSUED, THE PROP ER COURSE OF ACTION FOR THE NOTICE IS TO FILE A RETURN AND IF HE SO DESIRES, TO SEEK REASONS FOR ISSUING NOTICE. THE ASSESSING OFFICER IS BOUND TO FURNISH REASONS WITHI N A REASONABLE TIME. ON RECEIPT OF REASONS, THE NOTICEE IS ENTITLED TO FILE OBJECTI ON TO ISSUANCE OF NOTICE AND THE ASSESSING OFFICER IS BOUND TO DISPOSE OF THE SAME B Y PASSING A SPEAKING ORDER. LD. COUNSEL FOR THE ASSESSEE DREW MY ATTENTION TO L ETTER DATED 09.06.2008 WRITTEN TO THE ITO, WD-3(1), ASANSOL WHEREIN OBJECTIONS TO THE GIST OF REASONS SUPPLIED FOR ISSUANCE OF NOTICE U/S. 148 OF THE ACT WAS RAISED BUT THESE OBJECTIONS WERE NOT MET WITH BY THE AO. LD. COUNSEL FOR THE ASSESSEE REFERRED TO PAGE 25 OF ASSESSEES PAPE R BOOK, WHEREIN THESE REASONS ARE ENCLOSED. 3. I HAVE GONE THROUGH THE ASSESSMENT ORDER AS WELL AS THE ORDER OF CIT(A) AND FIND THAT NONE OF THE AUTHORITIES BELOW HAVE ADJUDICATED THE OBJECTIONS RAISED BY THE ASSESSEE BEFORE THE AO VIDE LETTER DATED 09.06.2008. IN TERM OF THE DE CISION OF HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD., SUPRA THE ORDERS O F THE LOWER AUTHORITIES ARE SET ASIDE AND MATTER 2 ITA NO.2236/KOL/2013 SAROJIONI KESHRI, AY 2003-04 2 IS REMANDED BACK TO THE FILE OF THE AO FOR FRESH AD JUDICATION. THE AO WILL DECIDE THE OBJECTIONS OF THE ASSESSEE FIRST AND THEN PROCEED TO FRAME DE NOVO ASSESSMENT IF THE OBJECTIONS ARE HELD TO BE VALID. THE APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. 7. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. (MAHAVIR SINGH) ` JUDICIAL MEMBER DATED : 23RD FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. SAROJINI KESHRIC/O SRI RANJIT KESH RI, P.O. RANIGANJ, DIST. BURDWAN (WB), PIN 713347. 2. RESPONDENT ITO, WD-3(1), ASANSOL. 3. CIT(A) , ASANSOL 4. CIT , ASANSOL 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .