Shri Kamaljeet, New Delhi V. ITO, New Delhi

ITA 259/DEL/2012

• Counselvise Citation: 25920114 RSA 2012
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-04-2012
• Assessment Year: 1992-1993
• Appeal Filed On: 17-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K R MANJANI
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI R.K. GUPTA AND SHRI B.C. MEENA ITA NO. 259/DEL/12 A.YR. 1992-93 SHRI KAMALJEET, VS. INCOME-TAX OFFICER, A-15, KAILASH COLONY, WARD 23(1), NEW DELHI. NEW DELHI-110048. PAN/ GIR NO. AABPL8981A ( APPELLANT ) ( RESPONDENT ) APPELLANT BY : SHRI K.R. MANJANI ADV. RESPONDENT BY : SHRI SHASHI BHUSHAN SHUKLA DR O R D E R PER R.K. GUPTA, J.M: : THIS IS ASSESSEES APPEAL AGAINST CIT(A)S ORDER D ATED 31-10-2011 RELATING TO ASSESSMENT YEAR 1992-93. 2. THE ONLY GROUND RAISED BY THE ASSESSEE IN HIS A PPEAL IS AGAINST THE ORDER OF CIT(A) IN NOT QUASHING THE ASSESSMENT EVE N THOUGH IT WAS TIME BARRED AND ITNS 150 HAS BEEN PREPARED ONLY AFTER T HE DECISION OF THE HONBLE HIGH COURT. 3. BRIEF FACTS OF THE CASE ARE THAT WHILE COMPLETIN G ORIGINAL ASSESSMENT, CERTAIN ADDITIONS WERE MADE BY THE ASSESSING OFFICE R, WHICH WERE PARTLY CONFIRMED BY THE CIT(A). ASSESSEE PREFERRED APPEAL BEFORE THE TRIBUNAL OBJECTING LEGAL GROUND AGAINST INITIATION OF PROCEE DINGS U/S 147; OBJECTING ADDITION OF RS. 13,82,032/- MADE ON ACCOUNT OF CERT AIN DEPOSITS IN BANK; AND ITA 259/DEL/12 KAMALJEET 2 OBJECTING ADDITION OF RS. 3,90,000/- IN RESPECT OF PURCHASE OF CAR, SUSTAINED BY CIT(A). THE TRIBUNAL REJECTED GROUND NOS. 1 & 2 I.E. AGAINST INITIATION OF PROCEEDINGS U/S 147 AND AGAINST SUSTAINING THE ADDI TION OF RS. 13,82,032/-. THE TRIBUNAL, HOWEVER, SET ASIDE THE ISSUE IN RESPE CT OF GROUND NO. 3 I.E. ADDITION OF RS. 3,90,000/- WHILE DECIDING THE APPEA L IN ITA NO. 1111/DEL/98 VIDE ORDER DATED 31 ST JULY 2003. THE ASSESSING OFFICER DID NOT PASS ANY ORDER IN RESPECT OF THE SET ASIDE ORDER BY THE TRIB UNAL NEITHER PASSED ANY RECTIFICATORY ORDER IN RESPECT OF SUSTAINING THE AD DITION OF RS. 13,82,032/-. ASSESSEE FILED A WRIT BEFORE THE HONBLE HIGH COURT STATING THAT DEPARTMENT IS NOT ALLOWING ANY REFUND BECAUSE OF THE ORDER OF THE TRIBUNAL. THE HONBLE HIGH COURT VIDE ORDER DATED 23-12-2009 DIRECTED THE DEPARTMENT TO RECOMPUTED THE INCOME OF THE ASSESSEE BY GIVING EFF ECT OF TRIBUNALS ORDER. THEREAFTER THE ASSESSING OFFICER RECOMPUTED THE DE MAND IN FORM ITNS 150, BY GIVING EFFECT OF TRIBUNALS ORDER DATED 31-7-200 3, AS UNDER: INCOME AS PER RETURN RS. 87,460/- ADDITION SUSTAINED BY ITAT VIDE ORDER NO. ITA 1111/DEL/98 DATED 31-07-2003. RS. 13,82,03 2/- RS. 14,69,492/- 4. IN THIS WAY ASSESSING OFFICER DETERMINED THE IN COME AT RS. 14,69,492/- AND ON THIS AMOUNT THE INCOME TAX HAS B EEN COMPUTED ALONG WITH INTEREST. 5. ASSESSEE PREFERRED APPEAL AGAINST THIS ORDER BEF ORE CIT(A) STATING THAT THIS ORDER IS TIME BARRED. HOWEVER, THE APPEAL OF THE ASSESSEE WAS DISMISSED BY CIT(A). NOW ASSESSEE IS IN APPEAL HER E BEFORE THE TRIBUNAL, ITA 259/DEL/12 KAMALJEET 3 MAKING PRAYER THAT THE ASSESSMENT SO FRAMED IN ITNS 150 IS LIABLE TO BE QUASHED. 6. IN REPLY TO QUERY OF THE BENCH LD. A.R. FAIRLY C ONCEDED THAT THIS IS NOT AN ASSESSMENT ORDER BUT RECOMPUTATION OF DEMAND ON ITNS 150 FORM. FURTHER QUERY WAS RAISED BY THE BENCH AS TO WHETHER ANY APPEAL HAS BEEN PREFERRED AGAINST ADDITION SUSTAINED BY THE TRIBUN AL AND IT WAS ANSWERED THAT NO APPEAL HAS BEEN PREFERRED BY THE ASSESSEE A GAINST THE ORDER OF THE TRIBUNAL. HOWEVER, LD. AR STATED THAT ITNS 150 PREP ARED BY THE ASSESSING OFFICER IS TIME BARRED. 7. LD. DR, ON THE OTHER HAND, STATED THAT FIRSTLY N O APPEAL LIES AGAINST ITNS 150; SECONDLY THERE IS NO ASSESSMENT ORDER; T HIRDLY ASSESSING OFFICER HAS NOT DECIDED THE ISSUE AFRESH WHICH WAS SET ASID E BY THE TRIBUNAL TO HIS FILE, THEREFORE, THERE IS NO QUESTION OF QUASHING A NY ASSESSMENT. 8. AFTER HEARING RIVAL SUBMISSIONS AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT THERE IS NO MERIT IN APPEAL OF THE ASSESSEE. THE ASSESSEE HAS MADE REQUEST QUASHING THE ASSESSMENT WHEREAS TH ERE IS NO ASSESSMENT ORDER AS FAIRLY ADMITTED EVEN BY LD. A.R. CONSEQUEN TLY, NO APPEAL LIES AGAINST ITNS 150 AND WHAT HE WANTS IS NOT UNDERSTAN DABLE BECAUSE THE ASSESSING OFFICER HAS GIVEN EFFECT OF THE ORDER OF THE TRIBUNAL BY RAISING A RECOMPUTED DEMAND, WHICH, IN OUR CONSIDERED VIEW, I S LEGITIMATE DEMAND. WHETHER IT IS A TIME BARRED DEMAND OR NOT, THE SAM E CAN BE AGITATED BEFORE AUTHORITIES BELOW ONLY BECAUSE THERE IS NO REASSESS MENT ORDER AND THEREFORE THERE IS NO QUESTION OF QUASHING THE SAME. WITHOUT GIVING INTO DETAIL FURTHER ITA 259/DEL/12 KAMALJEET 4 WE ARE OF THE VIEW THAT APPEAL OF THE ASSESSEE IS L IABLE TO BE DISMISSED AND ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE O N THIS ISSUE. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON 01-08-2012. SD/- SD/- ( B.C. MEENA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01-08-2012. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR