Smt. Sneh Lata Sawhney, New Delhi V. DCIT, New Delhi

ITA 419/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8722 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 25-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K CHOWDHARY
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Period of limitation
• Section: 143(3); 143(2)

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , ! #$ . % , ' ( BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM ) / ITA NO.419/DEL/2017 * * / ASSESSMENT YEAR 2012-13 SMT. SNEH LATA SAWHNEY, 6, LINK ROAD, JANGPURA EXTENSION, NEW DELHI-110024. PAN-AQKPS8457P .......... +, /APPELLANT VS THE DCIT, CENTRAL CIRCLE-7, NEW DELHI. . -.+, / RESPONDENT +,/0 / APPELLANT BY : DR.RAKESH GUPTA, ADV. -.+,/0 / RESPONDENT BY : SH. H.K.CHOWDHARY, CIT DR /1' / DATE OF HEARING : 06.01.2020 23 /1' / DATE OF PRONOUNCEMENT: 17.01.2020 4 / ORDER PER SUSHMA CHOWLA, JM THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST ORD ER OF CIT(A)-25, DELHI DATED 25.10.2016 RELATING TO ASSESSMENT YEAR 2012-13 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS FILED REVISED GROUNDS OF APPEAL AND ALSO ADDITIONAL GROUNDS OF APPEAL. ITA NO.419/DEL/2017 ASSESSMENT YEAR 2012-13 2 3. THE LD.AR OF THE ASSESSEE POINTED OUT THAT THE A DDITIONAL GROUNDS OF APPEAL ARE JURISDICTIONAL ISSUES WHICH NEED TO BE D ECIDED FIRST. HE ALSO POINTED OUT THAT THE SAID ISSUE DOES NOT INVOLVE AN Y INVESTIGATION OF FACTS AND WAS PURELY LEGAL ISSUE WHICH MERITS TO BE ADMIT TED AND DECIDED. 4. THE ADDITIONAL GROUNDS OF APPEAL READ AS UNDER:- 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANC ES OF THE CASE, THE ASSUMPTION OF JURISDICTION IN INITIATING THE PR OCEEDINGS AND PASSING THE IMPUGNED ASSESSMENT ORDER 143(3), IS BA D IN LAW AND NULLITY IN THE EYES OF LAW AS THE NOTICE U/S 143(2) HAS NOT BEEN ISSUED IN ACCORDANCE WITH LAW. 2. THAT IN ANY CASE AND IN ANY VIEW OF THE MATTER, ACTION OF LD.AO IN ISSUING NOTICE U/S 143(2) DATED 15.10.2013, IS B ARRED BY LIMITATION AND THEREFORE ASSESSMENT ORDER NEEDS TO BE QUASHED ON THIS GROUND. SINCE THE ABOVE GROUNDS OF APPEAL ARE PURELY LEGAL, DO NOT REQRUIE FRESH FACTS TO BE INVESTIGATED AND GO TO THE ROOT O F THE MATTER, IT IS PRAYED THAT THE SAME MAY PLEASE BE ADMITTED IN VIEW OF THE FOLLOWING JUDGEMENTS: CIT VS SINHGAD TECHNICAL EDUCATION SOCIETY, (2017) 397 ITR 0344 (SC) NTPC LTD. VS CIT, (1998) 229 ITR 0383 (SC) VMT SPINNING CO.LTD. VS CIT & ANR. (2016) 389 ITR 0 326 (P&H) CIT VS SAM GLOBAL SECURITIES, (2014) 360 ITR 0682 ( DEL.) SIKSHA VS CIT (2011) 336 ITR 0112 (ORISSA) INVENTORS INDUSTRIAL CORPORATION LTD. VS CIT (1992) 194 ITR 0548 (BOM.) 5. THE ASSESSEE IS AGGRIEVED BY THE INITIATION OF A SSESSMENT PROCEEDINGS WHEREIN THE NOTICE U/S 143(2) OF THE AC T WAS ISSUED BEYOND THE PERIOD OF LIMITATION. SINCE THE ADDITIONAL GRO UNDS OF APPEAL RAISED BY THE ASSESSEE DO NOT REQUIRE ANY INVESTIGATION OF FA CTS HENCE, THE SAME ARE ADMITTED FOR ADJUDICATION. 6. THE PERUSAL OF THE ASSESSMENT ORDER ITSELF REFLE CTS THAT THE RETURN OF INCOME WHICH WAS DUE IN THE CASE OF THE ASSESSEE ON 31.07.2012, WAS FILED ITA NO.419/DEL/2017 ASSESSMENT YEAR 2012-13 3 ON 26.07.2012 I.E. WITHIN THE DUE DATE OF FILING O F THE RETURN OF INCOME. THE ASSESSING OFFICER FURTHER ISSUED NOTICE U/S 143 (2) OF THE ACT ON 15.10.2013. ADMITTEDLY, THIS IS THE YEAR OF SEARCH AND THE ASSESSMENT PROCEEDINGS HAVE TO BE COMPLETED AFTER ISSUE OF NOT ICE U/S 143(2) OF THE ACT. THE ASSESSING OFFICER GETS THE JURISDICTION V IDE THE AFORESAID NOTICE ISSUED. 7. UNDER THE PROVISION OF SECTION 143(2) OF THE ACT , PROVISO THEREUNDER, THE NOTICE HAS TO BE ISSUED WITHIN SIX MONTHS FROM THE END OF THE ASSESSMENT YEAR I.E. BY 30.09.2013. THE NOTICE IN THE CASE OF THE ASSESSEE IS ISSUED ON 15.10.2013 I.E. BEYOND THE TIME PRESCR IBED UNDER THE ACT. HENCE, THE INITIATION OF THE PROCEEDINGS AND THE JU RISDICTION INVOKED BY THE ASSESSING OFFICER SUFFERS FROM INFIRMITY. CONSEQUE NTLY, WE HOLD THAT THE PRESENT ASSESSMENT ORDER IS BAD IN LAW AS THE NOTIC E U/S 143(2) OF THE ACT WAS ISSUED BEYOND THE LIMIT PRESCRIBED UNDER THE AC T. THE ADDITIONAL GROUND OF APPEAL RAISED BY THE ASSESSEE IS THUS ALL OWED. SINCE THE ASSESSMENT HAS BEEN QUASHED IN THE CASES, WE DO NOT ADJUDICATE THE ISSUE RAISED ON MERITS. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY 2020. SD/- SD/- (B.R.R.KUMAR) (SUSH MA CHOWLA) ' /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 17 TH JANUARY, 2020 * AMIT KUMAR * ITA NO.419/DEL/2017 ASSESSMENT YEAR 2012-13 4 4/-1567618 COPY OF THE ORDER IS FORWARDED TO : 1. +, / THE APPELLANT 2. -.+, / THE RESPONDENT 3. 91 : ; / THE CIT(A) 4. < 91 / THE PR. CIT 5. 6. 6=>-1 ? ? / DR, ITAT, DELHI >#*@8 GUARD FILE. 4 / BY ORDER , .61-1 // TRUE COPY // A B C , ? ASSISTANT REGISTRAR, ITAT, DELHI