Shri Vasantlal Ramanlal Shah, Baroda V. The ACIT.,Circle-5, Baroda

ITA 2760/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6667 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-04-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 28-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M J SHAH
• Keywords: Period of limitation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND D.K. TYAGI, JUDICIAL MEMBER) ITA NO.2760/AHD/2010 [ASSTT. YEAR : 2007-2008] VASANTLAL RAMANLAL SHAH PROP: PADRAWALA CONSTRUCTION 1 ST FLOOR ARADHNA CINEMA TILAK ROAD BARODA. VS. ACIT, CIR.5 BARODA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.J. SHAH REVENUE BY : SHRI RAJESH OJHA O R D E R PER BENCH: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V, BARODA OUT O F THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 143(3) THE I NCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED CO UNSEL FOR THE ASSESSEE SUBMITTED AN APPLICATION FOR ADMISSION OF THE FOLLOWING ADDITIONAL GROUNDS: THE ENTIRE ASSESSMENT IS BAD IN LAW BECAUSE 143(2) NOTICE WAS SERVED FAR BEYOND THE PERIOD OF LIMITATION OF 12 MO NTHS PERMITTED FOR SERVICE OF THE SAID NOTICE; RETURN HA VING BEEN FILED ON 27-7-2007 AND 143(2) NOTICE IS DATED 19-9-2008 A ND HAS BEEN SERVED ON 7.10.2008; WHEREAS LIMITATION EXPIRE S ON 31.07.2008. HE HAS STATED THAT THE GROUND IS PURELY LEGAL AND N O FACTS ARE REQUIRED TO BE INVESTIGATED BECAUSE THE DATE OF FILING OF THE R ETURN AS WELL AS THE ISSUE OF NOTICE UNDER SECTION 143(2) IS DULY MENTIONED IN THE ASSESSMENT ORDER ITSELF. WE THEREFORE ADMIT THE ADDITIONAL GROUND O F THE ASSESSEE. ITA NO.2760/AHD/2010 -2- 3. COMING TO THE MERIT OF THE ADDITIONAL GROUND, WE FIND THAT AS PER THE ASSESSMENT ORDER, THE ASSESSEE HAD FURNISHED RE TURN OF INCOME ON 27- 7-2007 WHILE NOTICE UNDER SECTION 143(2) WAS ISSUED ON 19-9-2008, WHICH WAS OBVIOUSLY AFTER MORE THAN ONE YEAR FROM T HE END OF THE MONTH IN WHICH THE RETURN WAS FILED. THEREFORE, THE ISSU E OF NOTICE UNDER SECTION 143(2) WAS BARRED BY THE LIMITATION. ACCOR DINGLY, THE ASSESSMENT ORDER COMPLETED UNDER SECTION 143(3) IN PURSUANCE O F SUCH NOTICE CANNOT BE UPHELD, THE SAME IS QUASHED. 4. SINCE THE ASSESSMENT ORDER ITSELF HAS BEEN QUASH ED, THE ADDITIONS WHICH ARE CHALLENGED BY THE ASSESSEE BY GROUND NO.2 AND 3 OF ITS APPEAL DO NOT SURVIVE FOR SEPARATE ADJUDICATION. 5. IN RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 19 TH MAY, 2011 SD/- SD/- (D.K. TYAGI) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 19-05-2011 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD