ACIT, New Delhi V. M/s. Ganesh Paper Mills (Delhi) Pvt. Ltd., New Delhi

ITA 2848/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0966 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANOJ GUPTA CA SH RAJIV MALIK
• Keywords: Period of limitation; Time period of passing order
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.K.N.CHARY,JUDICIAL MEMBER ITA NO.2848/DEL/2016 ASSESSMENT YEAR: 2012-13 ACIT CENTRAL CIRCLE 26, ROOM NO.323, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI VS M/S. GANESH PAPER MILLS (DELHI) P. LTD. 14/78, PUNJABI BAGH WEST, NEW DELHI PAN NO. AAACG2635A (APPELLANT) (RESPONDENT) APPELLANT BY SH. AMIT KATOCH, SR. DR RESPONDENT BY SH. MANOJ GUPTA, CA SH. RAJIV MALIK, ADVOCATE DATE OF HEARING: 25/03/2019 DATE OF PRONOUNCEMENT: 26/03/2019 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-29, NEW DELHI DATED 05.02.2016 PERTAININ G TO A. Y. 2012-13. 2 2. THE SUBSTANTIVE GRIEVANCE OF THE REVENUE READ : - 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN HOLDING THAT THE ASSESSMENT AS VOID AS NOTICE U/S 143 (2) WAS NOT IS SUED WITHIN THE LIMITATION PERIOD WITHOUT APPRECIATING T HE FACT THAT THE NOTICE U/S 143 (2) WAS ISSUED ON 21.01.2014 IN RESPONSE TO THE RETURN U/S 142 (1) FIELD BY THE ASSESSEE ON 21.012014 AND THE FACT THAT THE ABOVE RETURN OF INCOME WAS FI LED UNDER PROTEST IS OF NO LEGAL SIGNIFICANCE. 3. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH. CASE RECORDS CAREFULLY PERUSED. FACTS ON RECORD SH OW THAT THE ASSESSEE ELECTRONICALLY FILED ITS RETURN OF INCOME ON 26.09.2012 VIDE E-FILING ACKNOWLEDGMENT NUMBER 495828354126091 2. THE ACKNOWLEDGMENT IS PLACED AT PAGE 1 OF THE PAPER BOO K. 4. ON 06.01.2014 THE ASSESSING OFFICER ISSUED NOTIC E U/S 142 (1) OF THE ACT ASKING THE ASSESSEE TO FILE RETURN O F INCOME FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. IN RESPONSE T O THE SAME THE ASSESSEE FILED REPLY ON 21.01.2014 WHERE IN THE ASSESEE HAS STATED THAT THE RETURN FOR THE ASSESSMENT YEAR 2012 -13 HAS ALREADY BEEN FILED ON 26.09.2012 AND FILED A COPY O F THE ACKNOWLEDGMENT OF THE RETURN AND THE SAME IS MENTIO NED HEREIN ABOVE. 5. THE ASSESSING OFFICER ISSUED NOTICE U/S 143 (2) OF THE ACT ON 21.01.2014. 3 6. IN RESPONSE TO SUCH NOTICE THE ASSESSEE, INTEREA LIA, REPLIED AS UNDER :- 5. IN RESPONSE TO THE ABOVE SHOW CAUSE THE ASSESSEE FI LED REPLY DATED -014 THE EXTRACT OF SAME IS REPRODUCED AS UND ER: 2, AT THE OUTSET, IT IS MOST RESPECTFULLY SUBMITTE D THAT INSTANT ASSESSMENT PROCEEDINGS IS BARRED BY LIMITATION AS N O NOTICE UNDER SECTION 143(2) OF THE ACT HAS BEEN ISSUED TO THE ASSESSEE COMPANY WITHIN THE TIME AS PROVIDED UNDER SECTION 1 43(2) OF THE ACT. IT IS SUBMITTED THAT FOR THE CAPTIONED ASSESSM ENT YEAR I.E. 2012-13, THE ASSESSEE FILED ITS RETURN OF INCOME ON 26.09.2012, AND TO SCRUTINIZE THE RETURN OF INCOME FOR THE AFOR ESAID ASSESSMENT YEAR, NOTICE UNDER SECTION 143(2) OF THE ACT COULD HAVE BEEN ISSUED TO THE ASSESSEE ONLY UPTO 30.09.20 13. IT IS HOWEVER SUBMITTED THAT SINCE NO NOTICE UNDER SECTIO N 143(2) OF THE ACT WAS ISSUED TO THE APPELLANT ON OR BEFORE 30 .09.2013 AND NOTICE UNDER SECTION 143(2) OF THE ACT WAS ISSUED T O THE ASSESSEE ONLY ON 21.01.2014, AS SUCH, INSTANT ASSESSMENT PRO CEEDINGS IS BARRED BY LIMITATION AND HENCE THE INITIATION OF TH E PROCEEDINGS IS WITHOUT JURISDICTION AND IS'LIABLE TO BE DROPPED. 7. THE ASSESSING OFFICER DISMISSED THIS CONTENTION OF THE ASSESSEE BY OBSERVING AS UNDER :- 6. THE ASSESSEE ALSO RELIED UPON VARIOUS JUDGMENTS. AS PER PARA OF THE ASSESSEES REPLY, THE ASSESSEE W AS GIVEN OPPORTUNITY AND THE COUNSEL FOR THE ASSESSEE APPEARED ON 20.3.2014 WITH WHOM THE CASE WAS DISCUSSED. THE EN BY THE ASSESSEES COUNSEL IS NOT ACCEPTABLE. IN VIEW OF THE FACT THAT THE SEARCH OPE RATION WAS CONDUCTED ON 09.11.2011, THE NOTICE UNDER SECTION 4 2) WAS ISSUED WHEN THE ASSESSEE FILED THE RETURN IN RESPONSE TO THE NOTICE SECTION 142(1) WHEREIN THE ASSESSEE WAS ASKED TO FILE THE RETURN OF INCOME. HE NCE THE NOTICE U/S 143(2) WAS WITHIN THE PERIOD AND THE OBJECTION OF THE ASSESSEE DOSES NOT CARRY ANY WEIGH T. 8. FROM THE AFORESTATED FACTUAL MATRIX THERE REMAIN S NO DOUBT THAT THE ASSESSING OFFICER HAS PROCEEDED ON AN ERRO NEOUS ASSUMTION THAT THE ASSESSEE HAS FILED RETURN IN PUR SUANCE TO THE NOTICE U/S 142 (1) OF THE ACT. THE UNDISPUTED FACT IS THAT THE ASSESSEE HAD SIMPLY FILED ACKNOWLEDGMENT OF THE RET URN OF INCOME WHICH WAS FILED ON 26.09.2012. THE LIMITATION FOR THE SERVICE OF NOTICE U/S 143 (2) OF THE ACT EXPIRED ON OR BEFORE 30.09.2013 WHEREAS THE NOTICE U/S 143(2) WAS ISSUED ON 21.01.2 014 WHICH IS BEYOND THE PERIOD OF LIMITATION. 9. CONSIDERING THE FACTS OF THE CASE IN HAND IN TOT ALITY WE HAVE NO HESITATION IN UPHOLDING THE FINDINGS OF THE CIT( A). THE APPEAL FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. 10. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.03.2019. SD/- SD/- (K. NARSIMHA CHARY) ( N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNT ANT MEMBER *NEHA* DATE:- 26.03.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 5 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI DATE OF DICTATION 25.03.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 26.03.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER