Gujarat State Land Development Corporation Ltd., Gandhinagar V. The ACIT, Gandhinagar Circle, Gandhinagar

ITA 2733/AHD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76890 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 27-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2013
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Assessee Lawyers: M G PATEL
• Section: 143(3)

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , , , 0 00 0 0 00 0 , , , , !' !' !' !' ! # ! # ! # ! # BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NOS. 2733/AHD/2013 ASSESSMENT YEAR 2008-09 GUJARAT STATE LAND DEVELOPMENT CORPORATION LTD. BALRAM BHAWAN, SECTOR 10A, GANDHINAGAR-382010. VS THE COMMISSIONER OF INCOME TAX GANDHINAGAR CIRCLE, GANDHINAGAR. $%/ APPELLANT '($% / RESPONDENT REVENUE BY : SHRI J.P. JHANGID, SR. DR ASSESSEE(S) BY : SHRI M.G. PATEL, AR ) * +'/ // / DATE OF HEARING : 27/06/2014 ,-. * +' / DATE OF PRONOUNCEMENT: 30/06/2014 !/ !/ !/ !// // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), AHMEDABAD DAT ED 18.09.2013. 2. GROUND NO. 1 OF THE APPEL READS AS UNDER: THE LD. COMMISSIONER OF INCOME TAX (APPEALS), GANDH INAGAR HAS ERRED IN LAW AND ON FACTS OF THE CASE BY CONFIR MING THE ACTION OF THE ASSESSING OFFICER IN REOPENING THE AS SESSMENT AND AS SUCH A RESULT HAS CONFIRMED THE ORDER PASSED U/S . 143(3) R.W.S. 148 WITHOUT FIRST CONSIDERING THE OBJECTION SUBMITTED BY THE APPELLANT, WHICH IS BAD IN LAW. ITA NOS. 2733/AHD/2013 GUJARAT STATE LAND DEV. CORP. LTD., GANDHINAGAR. AY 2008-09 - 2 - 3. AT THE TIME OF THE HEARING, THE AUTHORIZED REPR ESENTATIVE OF THE ASSESSEE SUBMITTED THAT NOTICE U/S. 148 OF THE ACT WAS ISSUED TO THE ASSESSEE ON 20.03.2012 IN RESPONSE TO WHICH THE ASS ESSEE VIDE LETTER DATED 03.04.2012 REQUESTED THE ASSESSING OFFICER TO FURNI SH THE REASONS RECORDED FOR ISSUING THE NOTICE U/S. 148 WHICH WERE DULY SUB MITTED BY THE ASSESSING OFFICER VIDE LETTER DATED 10.04.2012. IN RESPONSE TO THE SAME, THE ASSESSEE VIDE LETTER 18.04.2012 FURNISHED OBJECTIONS WITH TH E REQUEST TO CONSIDER THE SAME BEFORE PROCEEDING IN THE MATTER. HE SUBMITTED THAT THE ASSESSING OFFICER, WITHOUT DEALING WITH THE OBJECTIONS, PASSE D ORDER U/S. 143(3) READ WITH SECTION 148. HE SUBMITTED THAT ALTHOUGH THIS GROUND WAS RAISED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THE COMMI SSIONER OF INCOME TAX (APPEALS) DISMISSED THIS GROUND OF APPEAL OF TH E ASSESSEE. HENCE, IT WAS HIS PRAYER THAT THE MATTER SHOULD BE RESTORED B ACK TO THE FILE OF THE ASSESSING OFFICER TO PASS AN ORDER ON THE OBJECTION S RAISED BY THE ASSESSEE TO THE NOTICE ISSUED U/S. 148 OF THE ACT. 4. THE DEPARTMENTAL REPRESENTATIVE AGREED WITH THE ABOVE SUBMISSION OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. 5. IT IS AN ESTABLISHED POSITION OF LAW BY THE SUP REME COURT IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD. VS. ITO (2003) 259 ITR 19 (SC) THAT WHEN THE ASSESSEE FILES AN OBJECTION AGAINST ISSUAN CE OF NOTICE U/S. 148 OF THE ACT, THEN THE ASSESSING OFFICER IS DUTY BOUND T O DISPOSE OFF SUCH OBJECTION BY PASSING A SPEAKING ORDER BEFORE PROCEE DING WITH THE REASSESSMENT. IN VIEW OF THE ABOVE FACTS AND CIRCU MSTANCES OF THE CASE, WE SET ASIDE THE ORDERS OF LOWER AUTHORITIES AND REMAN D THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO DISPOSE OFF THE ASSESSEES OBJECTION BY PASSING A SPEAKING ORDER THEREON AND T HEREAFTER, IF REQUIRED, TO PROCEED FURTHER IN THE MATTER AS PER LAW. ITA NOS. 2733/AHD/2013 GUJARAT STATE LAND DEV. CORP. LTD., GANDHINAGAR. AY 2008-09 - 3 - 6. AS WE HAVE SET ASIDE THE REASSESSMENT ORDER AND RESTORED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FO R PASSING SPEAKING ORDER IN RESPECT OF OBJECTIONS OF THE ASSESSEE TO THE ISSUAN CE OF NOTICE U/S. 148 AND THEREAFTER TO PROCEED WITH REASSESSMENT, IF REQUIRE D, THEREFORE THE OTHER GROUNDS OF APPEAL TAKEN BY THE ASSESSEE ON MERITS A RE NOT REQUIRED TO BE ADJUDICATED AT THIS STAGE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON MONDAY, THE 30 TH OF JUNE, 2014 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 30/6/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY !/ * '0 1!0. !/ * '0 1!0. !/ * '0 1!0. !/ * '0 1!0./ COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. '($% / THE RESPONDENT. 3. 2 / CONCERNED CIT 4. 2() / THE CIT(A)-III, AHMEDABAD 5. 056 ' , , / DR, ITAT, AHMEDABAD 6. 678 9) / GUARD FILE. !/ !/ !/ !/ / BY ORDER, : :: :/ // / ; ; ; ; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD