Sh. Bhushan Lal Sawhney, New Delhi V. DCIT, New Delhi

ITA 433/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6493 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Assessee Lawyers: RAKESH GUPTA
• Section: 271(1)(c); 143(2); 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 433/DEL/2017 : ASSTT. YEAR : 2012-13 ITA NO. 440/DEL/2017 : ASSTT. YEAR : 2012-13 SH. BHUSHAN LAL SAWHNEY, 6, LINK ROAD, JANGPURA EXTENSION, NEW DELHI-110024 VS DCIT, CENTRAL CIRCLE-7, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. EJKPS1519F ASSESSEE BY : SH. RAKESH GUPTA, ADV. REVENUE BY : SH. SATPAL GULATI, CIT DR DATE OF HEAR ING: 05 . 0 4 .20 2 1 DATE OF PRONOUNCEMENT: 05 .04 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE ORDERS OF THE LD. CIT(A)-25, NEW DELHI DATED 25.10.2016. 2. THE ASSESSEE PRAYED FOR ADMISSION OF ADDITIONAL GROUND ON THE ISSUE OF VALIDITY OF NOTICE U/S 143(2). SINCE, THE ADDITIONAL GROUNDS TAKEN UP BY THE ASSESSEE IS PURELY IN NATUR E, THE SAME HAVE BEEN ADMITTED. 3. THE RELEVANT FACTS OF CASE FOR ADJUDICATION ARE THAT, RETURN OF INCOME FOR THE AY 2012-13 WAS FILED ON 30.09.2012. E-FILING ACKNOWLEDGMENT NO. 506966441300912 ITA NOS. 433 & 440/DEL/2017 BHUSHAN LAL SAWHNEY 2 DATE OF ISSUE OF NOTICE U/S 143(2) AS PER THE ASSES SMENT ORDER DATED 02.03.2015 PAGE NO.1- 15.10.2013 PROVISION OF SECTION 143(2) READS AS UNDER: SECTION 143......... (2) WHERE A RETURN HAS BEEN FURNISHED UNDER SECTION 139, OR IN RESPONSE TO A NOTICE UNDER SUB-SECTION (1) OF SECTI ON 142, THE ASSESSING OFFICER OR THE PRESCRIBED INCOME-TAX AUTH ORITY, AS THE CASE MAY BE, IF, CONSIDERS IT NECESSARY OR EXPEDIEN T TO ENSURE THAT THE ASSESSEE HAS NOT UNDERSTATED THE INCOME OR HAS NOT COMPUTED EXCESSIVE LOSS OR HAS NOT UNDER-PAID THE T AX IN ANY MANNER, SHALL SERVE ON THE ASSESSEE A NOTICE REQUIR ING HIM, ON A DATE TO BE SPECIFIED THEREIN, EITHER TO ATTEND TH E OFFICE OF THE ASSESSING OFFICER OR TO PRODUCE, OR CAUSE TO BE PRO DUCED BEFORE THE ASSESSING OFFICER ANY EVIDENCE ON WHICH THE ASS ESSEE MAY RELY IN SUPPORT OF THE RETURN: PROVIDED THAT NO NOTICE UNDER THIS SUB-SECTION SHAL L BE SERVED ON THE ASSESSEE AFTER THE EXPIRY OF SIX MONTHS FROM THE END OF THE FINANCIAL YEAR IN WHICH THE RETURN IS FURNISHED .] PRIOR TO THE AMENDMENT, THE TIME LIMIT WAS 12 MONTH S. 4. FROM THE FACTS ABOVE, WE FIND THAT THE NOTICE IS SUED ON 15.10.2013 AGAINST THE RETURN FILED ON 30.09.2012 I S BARRED BY LIMITATION AND HENCE ASSESSMENT COMPLETED CONSEQUEN TLY CANNOT BE HELD TO BE VALID. WE ALSO HOLD THAT NO PENALTY U /S 271(1)(C) IS LEVIABLE ON THE ADDITIONS MADE IN AN INVALID ASS ESSMENT. ITA NOS. 433 & 440/DEL/2017 BHUSHAN LAL SAWHNEY 3 5. AS A RESULT, THE APPEALS OF THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/04/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 05/04/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR