Bharat Rai, Muzaffarpur V. ITO, Ward-1(1), Muzaffarpur

ITA 45/PAT/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0021 (ITAT-PATNA)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Assessee Lawyers: N K LAL
• Keywords: Period of limitation; Time period of passing order
• Section: 143(2); 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, J UDICIAL MEMBER ./ ITA NO. 45 / PAT /201 9 ( / ASSESSMENT YEAR : 20 09 - 20 1 0 ) BHARAT RAI, M/S SANJEEV CONSTR UCTION MINAPUR MEENAPUR, MUZAFFARPUR - 843128 VS. ITO, WARD - 1(1), MUZAFFARPUR ./ PAN NO. : A IAPR 8158 A ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI N.K.LAL , A R /REVENUE BY : SH RI SUPRIYA BISWAS, JCIT - DR / DATE OF HEARING : 1 7 /0 9 /2019 / DATE OF PRONOUNCEMENT : 18 /0 9 /2019 / O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY LEARNED CIT(A), MUZAFFARPUR , DATED 28.11.2018 FOR THE ASSESSMENT YEAR 20 09 - 20 1 0 . 2. FIRST OF ALL, I HAVE HEARD ARGUMENTS OF BOTH THE SIDES ON THE FIRST LEGAL GROUND OF ASSESSEE CHALLENGING THE VALIDITY OF IMPUGNED ASSESSMENT ORDER DATED 23.12.2011 ON THE GROUND THAT THE NOTICE U/S.143(2) OF THE INCOME TAX ACT, 1961(FOR SHORT THE ACT) HAS BEEN SERVED ON THE ASSESSEE BEYOND PRESCRIBED LIMITATION PERIOD AS PER PROVISO TO SUB - SECTION 2 TO SECTION 143 OF THE ACT. 3. LEARNED ASSESSEE REPRESENTATIVE (AR) SUBMITTED THAT THE ASSESSEE FILED HIS RET URN OF INCOME FOR ASSESSMENT YEAR 2009 - 2010 ON 05.10.2009 AND FROM THE COPY OF THE ORDERSHEET/NOTESHEET OF THE ITA NO . 45 / PAT /201 9 2 ASSESSING OFFICER DATED 30.05.2011, IT IS CLEAR THAT THE ASSESSING OFFICER ISSUED NOTICE U/S.142(1) & 143(2) OF THE ACT ON 30.05.2011 FOR FIXING THE DATE ON 23.06.2011. LD. AR POINTED OUT THAT AS PER THE REQUIREMENT OF PROVISO TO SUB - SECTION 2 OF SECTION 143 OF THE ACT, THE NOTICE U/S.143(2) OF THE ACT SHOULD HAVE BEEN SERVED ON THE ASSESSEE AFTER THE EXPIRY OF SIX MONTHS FROM THE END OF THE FINANC IAL YEAR IN WHICH RETURN IS FURNISHED. LD. AR FURTHER ELABORATED THAT WHEN THE RETURN WAS FILED ON 05.10.2009 THEN THE NOTICE U/S.143(2) OF THE ACT SHOULD HAVE BEEN SERVED ON THE ASSESSEE ON OR BEFORE 30.09.2010, WHEREAS THE ASSESSING OFFICER HAD ISSUED SA ID NOTICE AFTER LAPSE OF SUBSTANTIAL TIME ON 30.05.2011, THEREFORE, THE SCRUTINY ASSESSMENT PASSED U/S.143(3) OF THE ACT IS BAD IN LAW AND DESERVES TO BE ANNULLED. 4. REPLYING TO THE ABOVE, LD. DR, IN ALL FAIRNESS, DID NOT CONTROVERT THAT THE ASSESSEE HAS FILED RETURN OF INCOME FOR ASSESSMENT YEAR 2009 - 2010 ON 05.10.2009 AND NOTICE U/S.143(2) OF THE ACT ALONG WITH NOTICE U/S.142(1) OF THE ACT WAS ISSUED ON 30.05.2011 I.E. AFTER EXPIRY OF PRESCRIBED TIME LIMIT PROVIDED AS PER PROVISO TO SUB - SECTION 2 OF SEC TION 143 OF THE ACT. 5. IN VIEW OF THE ABOVE FACTUAL FINDINGS AND SUBMISSIONS PLACED BEFORE THE BENCH, I AM INCLINED TO HOLD THAT SINCE THE NOTICE U/S.143(2) OF THE ACT HAS NOT BEEN SERVED ON THE ASSESSEE WITHIN THE PRESCRIBED TIME LIMIT I.E. ON OR BEFORE 30.09.2010, THEREFORE, THE IMPUGNED SCRUTINY ASSESSMENT ORDER PASSED U/S.143(3) OF THE ACT IS BAD IN LAW AND,, HENCE, THE SAME ITA NO . 45 / PAT /201 9 3 DESERVES TO BE ANNULLED. ACCORDINGLY, I HOLD SO. CONSEQUENTLY, THE LEGAL GROUND NO.1 OF THE ASSESSEE IS ALLOWED. 6. SINCE THE LE GAL GROUND NO.1 OF THE ASSESSEE HAS BEEN ALLOWED AND IMPUGNED SCRUTINY ASSESSMENT ORDER HAS BEEN ANNULLED, THEREFORE, OTHER GROUNDS OF ASSESSEE ON MERITS HAVE BECOME INFRUCTUOUS AND I AM NOT ADJUDICATING UPON THEM. 7 . IN THE RESULT, THE APPEAL OF THE ASSES SEE IS ALLOWED ON LEGAL ISSUE . ORDER PRONOUNCED IN THE OPEN COURT ON 18 /0 9 /201 9 . SD/ - ( C.M.GARG ) / JUDICIAL MEMBER /PATNA ; DATED 18 / 0 9 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. (ON TOUR) / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE S ECRETARY ) , / ITAT, PATNA 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PATNA 6. / G UARD FILE. //TRUE COPY//