Smt. Abhilasha Kaushal, Solan V. ITO, Baddi

ITA 403/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60858 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R. SOOD, AM AND MS. SUSHMA CHOWLA, JM ITA NO. 403/CHD/2012 ASSESSMENT YEAR: 2007-08 SMT. ABHISHEK KAUSHAL V I.T.O. BADDI (HP) WARD 2 BADDI, DISTT. SOLAN ASKPK 3227 H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI JASPAL SHARMA RESPONDENT BY: SHRI N.K. SAINI DATE OF HEARING: 22.05.2012 DATE OF PRONOUNCEMENT: 24.05.2012 ORDER PER T.R. SOOD, A.M IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS GRO UNDS BUT AT THE TIME OF HEARING THE LD. COUNSEL OF THE ASSESSEE SUBMITTED T HAT IN THIS CASE ASSESSMENT HAS BEEN REOPENED BUT THE REASONS FOR REOPENING THE ASSESSMENT HAD NOT BEEN SUPPLIED DESPITE THE REQUEST MADE BEFORE THE ASSESS ING OFFICER VIDE LETTER DATED 29.9.2009 WHICH HAS BEEN RECEIVED BY THE ITO, BADDI ON 30.9.2009 (COPY WAS FURNISHED BEFORE US). THEREFORE, THE IS SUED MAY BE SET ASIDE TO THE FILE OF ASSESSING OFFICER IN VIEW OF THE DECISION O F HON'BLE SUPREME COURT IN CASE OF GKN DRIVESHAFTS (INDIA) LTD. V. ITO AND OTH ERS, 259 ITR 19 (SC). 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE ST RONGLY SUPPORTED THE ORDERS OF LD. CIT(A) AND THE ASSESSING OFFICER. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT DESPITE THE REQUEST MADE BY THE ASSESSEE THE REASONS FOR REOPENING THE ASSESSMENT HAVE NOT BEEN SUPPLIED. THE HON'BLE SUPREME COURT IN CASE O F GKN DRIVESHAFTS (INDIA) LTD. V. ITO AND OTHERS (SUPRA) HAS A PRESCRIBED PRO CEDURE TO BE FOLLOWED IN CASE OF RE-ASSESSMENT PROCEEDINGS. IT HAS BEEN HEL D THAT AFTER THE RECEIPT OF NOTICE U/S 148, THE PROPER COURSE FOR THE ASSESSEE IS TO FILE RETURN AND IF SO 2 DESIRED TO SEEK THE REASONS THEN THE ASSESSING OFFI CER IS BOUND TO FURNISH REASONS WITHIN A REASONABLE TIME. AFTER RECEIPT OF SUCH REASONS THE ASSESSEE CAN FILE OBJECTIONS TO ISSUANCE OF NOTICE AND THE A SSESSING OFFICER IS BOUND TO DISPOSE OFF THE SAME BY PASSING A SPEAKING ORDER. THEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE MATTER BACK TO TH E FILE OF ASSESSING OFFICER WITH THE DIRECTION TO FOLLOW THE PROCEDURE LAID DOWN BY THE HON'BLE SUPREME COURT. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24 .5.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 24.5.2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/ THE DR 3