Rahul Radhesham Bang., Belgaum V. The Asst. Comm. Of Income-Tax. Circle-1, Belgaum., Belgaum

ITA 295/PAN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1484 (ITAT-PANAJI)
• Duration Of Justice: 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-08-2015
• Assessment Year: misc
• Appeal Filed On: 19-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K LD
• Assessee Lawyers: P DINESH
• Section: 148; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 295/PNJ/2014 : (A.Y 2003 - 04) RAHUL RADHESHAM BANG 561, VITHALDEV GALLI, SHAHAPUR, BELGAUM (APPELLANT) PAN : ABDPB3958N VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELGAUM (RESPONDENT) ASSESSEE BY : P. DINESH, ADV. REVENUE BY : NISHANT K., LD. DR DATE OF HEARING : 11/08/2015 DATE OF PRONOUNCEMENT : 11/08/2015 O R D E R PER GEORGE MATHAN : 1. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , BELGAUM IN ITA NO. 617/BGM/2010 - 11 DT. 4.8.2014 FOR THE A.Y 2003 - 04. SHRI P. DINESH, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI NISHANT K., LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. IT WAS SUBMITTED BY THE LD. AR THAT THE ASSESSEE WAS SPECIFIC IN HIS GROUND IN REGARD TO CHALLENGE TO THE RE - OPENING AND ISSUANCE OF NOTICE U/S 148. IT WAS THE SUBMISSION THAT THE ASSESSMENT YEAR INVOLVED IS A.Y 2003 - 04. NOTICE U/S 148 AS SHOWN AT PAGE 5 OF THE PAPER BOOK IS DT. 31.3.2010. IT WAS THE SUBMISSION THAT THE SAID NOTICE WAS ISSUED ON 6.4.2010 AND SERVED ON 8.4.2010. 2 ITA NO. 295/PNJ/2014 (A.Y : 2003 - 04) THE LD. AR DREW OUR A TTENTION TO PAGES 6 AND 7 OF THE PAPER BOOK WHICH WAS THE COPY OF THE DETAILS OF THE SPEED POST TRACKING IN RESPECT OF THE SAID NOTICE ISSUED U/S 148. IT WAS THE SUBMISSION THAT AS PER THE DEPARTMENT OF POSTS, THE SPEED POST BEARING NO. EK607135247IN BOOK ED BY THE ADDL. COMMISSIONER OF INCOME TAX, RANGE - 1 ADDRESSED TO THE ASSESSEE WAS BOOKED ON 6.4.2010 AT 19.19 HRS. AT BELGAUM AND THE SAME WAS DELIVERED TO THE ASSESSEE ON 8.4.2010. IT WAS THE SUBMISSION THAT IN VIEW OF THE PROVISIONS OF SEC. 149(1)(B) OF THE ACT, THE NOTICE HAVING BEEN ISSUED BEYOND THE PRESCRIBED PERIOD OF 31.3.2010, THE NOTICE U/S 148 AND THE CONSEQUENTIAL ASSESSMENT WAS LIABLE TO BE ANNULLED. 3. IN REPLY, THE LD. DR SUBMITTED THAT IN VIEW OF THE PROVISIONS OF SEC. 292BB THE ASSESSEE COULD NOT CHALLENGE THE NOTICE ISSUED U/S 148 NOW. ON A SPECIFIC QUERY FROM THE BENCH TO PRODUCE THE DISPATCH REGISTER IN RESPECT OF THE NOTICE ISSUED U/S 148 TO THE ASSESSEE, IT WAS SUBMITTED BY THE LD. DR THAT THIS BEING A VERY OLD MATTER, THE REGISTER WOULD BE DIFFICULT TO TRACE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. P ROVISIONS OF SEC. 292BB , AT THE OUTSET , ARE IN RESPECT OF SERVICE OF THE NOTICE. HERE, THE ASSESSEE IS NOT CHALLENGING THE SERVICE OF THE NOTICE. HE IS CHALLENGING THE VERY VI OLATION OF THE PROVISIONS OF SEC. 149(1) BEING THE LIMITATION IN RESPECT OF THE ISSUANCE OF THE NOTICE U/S 148 OF THE ACT. ADMITTEDLY, THE NOTICE U/S 148 IS DATED 31.3.2010 BUT THE LETTER OF THE DEPARTMENT OF POSTS ALONGWITH THE TRACKING DETAILS CLEARLY S HOW THAT THE NOTICE U/S 148 IN THE ASSESSEES CASE HAS BEEN DISPATCHED ONLY ON 6.4.2010 AT 19.19 HRS. THIS EVIDENCE HAS NOT BEEN DISLODGED BY THE REVENUE. IN THESE CIRCUMSTANCES, IT IS HELD THAT THE NOTICE ISSUED U/S 148 OF THE ACT IS BEYOND THE PERIOD O F LIMITATION AND IN VIOLATION OF THE PROVISIONS OF SEC. 149(1) AND CONSEQUENTLY, THE SAME STANDS ANNULLED. AS THE NOTICE U/S 148 HAS BEEN ANNULLED, CONSEQUENTLY THE ASSESSMENT ALSO STANDS ANNULLED. 3 ITA NO. 295/PNJ/2014 (A.Y : 2003 - 04) 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/08/2015. S D / - (N.S. SAINI) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 1 /08/ 201 5 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 295/PNJ/2014 (A.Y : 2003 - 04) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 11/08/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 11/08/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1 2 /08/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 1 2 /08/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 1 2 /08/2015 SR.PS 6. DATE OF PRONOUNCEMENT 11/08/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 1 2 /08/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER