Bimal Kumar Jain, Delhi V. ITO, New Delhi

ITA 2921/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69490 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 11-11-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 10-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISRA
• Keywords: Reopening of assessment; Opportunity of being heard
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .2921/DEL/2013 2921/DEL/2013 2921/DEL/2013 2921/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2003 2003 2003 2003- -- -04 0404 04 SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, HD HDHD HD- -- -50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, DELHI DELHI DELHI DELHI 110 110 110 110 034. 034. 034. 034. PAN : AAEPJ6566G. PAN : AAEPJ6566G. PAN : AAEPJ6566G. PAN : AAEPJ6566G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -19(2), 19(2), 19(2), 19(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAVI SHANKAR, CA. RESPONDENT BY : SMT. ANURADHA MISRA, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-XXII, NEW DELHI DATED 27 TH DECEMBER, 2012 FOR THE AY 2003-04. 2. THE ASSESSEE HAS RAISED AS MANY AS 24 GROUNDS IN WHICH HE HAS CHALLENGED THE VALIDITY OF ISSUE OF NOTICE UNDER SE CTION 148 OF THE INCOME-TAX ACT, 1961, THE COMPLETION OF ASSESSMENT UNDER SECTION 144 AND ALSO THE TOTAL ADDITION OF ` 5,21,500/- MADE BY THE ASSESSING OFFICER. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D PERUSED THE MATERIAL PLACED BEFORE US. AFTER CONSIDERING THE A RGUMENTS OF BOTH THE SIDES AND THE FACTS OF THE CASE, IN OUR OPINION, IT WOULD MEET THE ENDS OF JUSTICE IF THE MATTER IS SET ASIDE AND SENT BACK TO THE ASSESSING OFFICER FOR READJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER WILL LOOK INTO THE ASSESSEES CLAIM THAT TH E NOTICE UNDER SECTION 148 IS NOT SERVED EITHER UPON THE ASSESSEE OR UPON ANY PERSON WHO IS AUTHORIZED BY HER. THE ASSESSEE HAS ALSO DENIED TO HAVE RECEIVED THE COPY OF REASONS RECORDED. THE ASSESSING OFFICER WI LL ALSO VERIFY UPON ITA-2921/DEL/2013 2 WHOM THE COPY OF REASONS RECORDED HAVE BEEN SERVED AND IF THE SAME HAVE NOT BEEN SERVED UPON THE ASSESSEE OR A PERSON DULY AUTHORIZED BY HER, HE WILL SUPPLY THE COPY OF THE SAME TO THE ASSESSEE AND THEREAFTER WILL ALLOW OPPORTUNITY TO THE ASSESSEE T O FURNISH OBJECTION, IF ANY, TO THE REOPENING OF ASSESSMENT. IF ANY OBJECT ION IS FURNISHED, THE ASSESSING OFFICER WILL DISPOSE OF THE SAME BY PASSI NG A SPEAKING ORDER AS ENVISAGED BY THE HONBLE APEX COURT IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD. VS. ITO [2003] 259 ITR 19 (SC). IF THE ASSESSING OFFICER FINDS THAT THE REOPENING OF ASSESSMENT WAS VALID, T HEN HE WILL PROCEED TO MAKE THE ASSESSMENT AFRESH IN ACCORDANCE WITH LA W. NEEDLESS TO MENTION THAT HE WILL ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHILE MAKING THE ASSESSMENT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 11 TH NOVEMBER, 2013. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (G.D.AG (G.D.AG (G.D.AG (G.D.AGRAWAL) RAWAL) RAWAL) RAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 11.11.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, SHRI BIMAL KUMAR JAIN, HD HDHD HD- -- -50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, 50, VISHAKHA ENCLAVE, DELHI DELHI DELHI DELHI 110 034. 110 034. 110 034. 110 034. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -19(2), NEW DELHI. 19(2), NEW DELHI. 19(2), NEW DELHI. 19(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR