M/s A.K. Plantation Private Ltd., New Delhi V. ITO, New Delhi

ITA 3883/DEL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81552 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 21-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 18-08-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: VIRENDER PRATAP
• Keywords: Competent authority
• Section: 143(3)

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.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU, JUDICIAL , JUDICIAL , JUDICIAL , JUDICIAL MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .3883/DEL/2011 3883/DEL/2011 3883/DEL/2011 3883/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2006 2006 2006 2006- -- -07 0707 07 M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., B BB B- -- -1/H 1/H1/H 1/H- -- -3, 3, 3, 3, MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE INDUSTRIAL INDUSTRIAL INDUSTRIAL INDUSTRIAL ESTATE, ESTATE, ESTATE, ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 044. 110 044. 110 044. 110 044. PAN : AAECA9322J. PAN : AAECA9322J. PAN : AAECA9322J. PAN : AAECA9322J. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(1), 1(1), 1(1), 1(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIRENDER PRATAP, CA. RESPONDENT BY : MS. Y. KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER PER PER PER G.D. AGRAWAL, VP G.D. AGRAWAL, VP G.D. AGRAWAL, VP G.D. AGRAWAL, VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-IV, NEW DELHI DATED 29 TH JUNE, 2011 FOR THE AY 2006-07. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- THAT THE LD.CIT(A) HAS ERRED BOTH IN LAW AND FACTS O F THE CASE IN DISMISSING THE APPEAL WITHOUT APPRECIATING THE FACT THAT THE ORIGINAL ASSESSMENT ORDER WAS ALSO PASSED BY A COMPETENT AUTHORITY AFTER EXAMINING ALL THE FACTS AN D CIRCUMSTANCES OF THE CASE. THAT THE LD.CIT(A) HAS ERRED BOTH IN LAW AND FACTS OF THE CASE IN NOT APPRECIATING AND CONSIDERING THE MERIT OF THE CASE. ITA-3883/DEL/2011 2 IT IS THEREFORE PRAYED THAT THE APPEAL MAY KINDLY BE ACCEPTED. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTED B Y THE LEARNED COUNSEL THAT THE ASSESSEE HAD FILED THE RETURN DECLARING TOTAL INCOME OF ` 3,22,414/- ON 21.03.2007. NOTICE UNDER SECTION 143 (2) WAS ISSUED BY THE ITO, WARD 1(3) AND THE SAME WAS SERVED UPON THE A SSESSEE. IN RESPONSE TO THE NOTICE, THE ASSESSEES AUTHORIZED REPRESE NTATIVE SHRI P.K. AGRAWAL, CHARTERED ACCOUNTANT ATTENDED FROM TI ME TO TIME AND FILED THE DETAILS AS ASKED FOR BY THE ASSESSING OFFICER. THE ASSESSING OFFICER, SATISFIED WITH THE EXPLANATION FURNISHED BY T HE ASSESSEE, ACCEPTED THE RETURNED INCOME VIDE ORDER UNDER SECTI ON 143(3) DATED 28.11.2008. COPY OF THE ASSESSMENT ORDER IS PLACED AT P AGE 1 OF THE ASSESSEES PAPER BOOK. THAT THE ASSESSEE WAS SURPRISED TO REC EIVE ANOTHER ASSESSMENT ORDER DATED 25.11.2008 PASSED UNDER S ECTION 143(3)/144 DETERMINING THE TOTAL INCOME AT ` 33,69,514/-. THIS ORDER IS PASSED BY ITO, WARD 1(1), NEW DELHI. HE SUBMITTED THA T HOW THERE CAN BE TWO ASSESSMENT ORDERS FOR THE SAME ASSESSEE AND FOR SA ME ASSESSMENT YEAR. HE ALSO SUBMITTED THAT THE NOTICE CLAIM ED TO HAVE BEEN ISSUED UNDER SECTION 143(2) BY THE ITO, WARD 1(1 ), WAS NEVER SERVED UPON THE ASSESSEE. HE, THEREFORE, SUBMITTED THAT THE ASSESSMENT ORDER DATED 25.11.2008 PASSED BY THE ASSESSING OFF ICER OF WARD 1(1) MAY BE QUASHED AND ASSESSMENT ORDER DATED 28. 11.2008 PASSED BY ITO, WARD 1(3) SHOULD BE SUSTAINED. 4. LEARNED DR, ON THE OTHER HAND, RELIED UPON THE A SSESSMENT ORDER DATED 25.11.2008 AND STATED THAT THIS ORDER IS E ARLIER AND IF AT ALL ONE ORDER IS TO BE QUASHED, THEN THE ASSESSMENT ORDER DAT ED 28.11.2008 SHOULD BE QUASHED. HOWEVER, SHE WAS UNABLE TO EXPLAIN HOW THERE CAN BE TWO ASSESSMENT ORDERS FOR THE SAME ASSESSEE FOR THE SAME ASSESSMENT YEAR. ITA-3883/DEL/2011 3 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND PERUSED RELEVANT MATERIAL PLACED BEFORE US. WE F IND THAT THERE ARE TWO ASSESSMENT ORDERS ON RECORD IN THE CASE OF THE ASSESSEE FOR SAME ASSESSMENT YEAR. IN BOTH THE ASSESSMENT ORDERS, THE NAME, A DDRESS AND PERMANENT ACCOUNT NUMBER ARE THE SAME. BOTH THE ASSESSMENT ORDERS MENTIONED THAT THE ASSESSEE FILED THE RETURN DECL ARING AN INCOME OF ` 3,22,414/- ON 21.3.2007. THUS, BOTH THE ASSESSING OFFI CERS PROCEEDED ON THE BASIS OF SAME RETURN OF INCOME. ADM ITTEDLY, THE TWO ASSESSING OFFICERS CANNOT HAVE JURISDICTION UPON ONE ASSESSE E. THEN, HOW AND WHY TWO SEPARATE ASSESSING OFFICERS PROCEEDED TO ASSESS THE SAME ASSESSEE FOR SAME ASSESSMENT YEAR IS THE QUESTION WHICH NE EDS TO BE ENQUIRED INTO BY THE CONCERNED COMMISSIONER OF INCOME TAX. WE, THEREFORE, SET ASIDE THE ASSESSMENT ORDER DATED 25.11 .2008 WHICH IS IN APPEAL BEFORE US AND RESTORE THE MATTER TO THE F ILE OF THE ASSESSING OFFICER. WE ALSO DIRECT THAT A COPY OF THIS OR DER MAY BE SENT TO THE CONCERNED COMMISSIONER OF INCOME TAX WHO MAY E XAMINE WHICH ASSESSING OFFICER HAS THE CORRECT JURISDICTION OF T HE ASSESSEE AND THEN DO THE NEEDFUL IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 8 TH AUGUST, 2014. SD/- SD/- ( (( (H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU) )) ) (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESID VICE PRESID VICE PRESID VICE PRESIDENT ENT ENT ENT DATED : 08.08.2014 VK. ITA-3883/DEL/2011 4 COPY FORWARDED TO: - 1. APPELLANT : M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., M/S A.K. PLANATATION PVT.LTD., B BB B- -- -1/H 1/H1/H 1/H- -- -3, MOHAN COOPERATIVE INDUSTRIAL ESTATE, 3, MOHAN COOPERATIVE INDUSTRIAL ESTATE, 3, MOHAN COOPERATIVE INDUSTRIAL ESTATE, 3, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI MATHURA ROAD, NEW DELHI 110 044. 110 044. 110 044. 110 044. 2. RESPONDENT : INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(1), NEW DELHI. 1(1), NEW DELHI. 1(1), NEW DELHI. 1(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR