Print-Fab (India) Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5901/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6412 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-01-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 04-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR SENIOR
• Keywords: Reopening of assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-II : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.5901/DEL./2013 (ASSESSMENT YEAR : 2004-05) M/S. PRINT FAB (INDIA) (P) LTD., VS. ITO, WARD 14 (4), 46/8, 1 ST FLOOR, EAST PATEL NAGAR, NEW DELHI. NEW DELHI. (PAN : AACCP7299M) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SATYEN SETHI, ADVOCATE REVENUE BY : SHRI B.R.R. KUMAR, SENIOR DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (APPEALS)- XVII, NEW DELHI DATED 11.09.2013 FOR THE ASSESSMENT YEAR 2004-05. 2. AT THE OUTSET, THE LD. AR POINTED OUT THAT THE A SSESSEE HAS FILED AN APPLICATION UNDER RULE 11 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 FOR ADMISSION OF THE ADDITIONAL GROUND CHALLENGING THE INITIATION OF REOPENING OF ASSESSMENT U/S 147/148 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER T HE ACT). 3. ON THE OTHER HAND, THE LD. DR OPPOSED THE ADMISS ION OF THE ADDITIONAL GROUND BECAUSE IT WAS NOT RAISED BEFORE THE CIT (A) . SO, ACCORDING TO HIM, THE ADDITIONAL GROUND SHOULD NOT BE ADMITTED. ITA NO.5901/DEL./2013 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. THE ASSESSEE WANTS TO ADMIT THE ADDITIONAL GROUND REGARDING ITS CHALLE NGE IN RESPECT OF INITIATION OF REOPENING ITSELF DONE BY THE AO U/S 147/148 OF THE ACT. THIS ADDITIONAL GROUND, WE NOTE, IS A LEGAL ISSUE WHICH GOES TO THE ROOT OF TH E MATTER, WHICH IS IN FACT CHALLENGING THE USURPATION OF JURISDICTION BY THE A O TO REOPEN THE ASSESSMENT ITSELF, SO WE ARE INCLINED TO ADMIT IT AND FOR DOING SO, WE RELY ON THE DECISION OF THE HONBLE SUPREME COURT IN NTPC LIMITED VS. CIT 229 ITR 383 (SC) WHEREIN IT HAS BEEN HELD THAT LEGAL ISSUES CAN BE RAISED FOR T HE FIRST TIME BEFORE THE TRIBUNAL. SO, WE ADMIT THE ADDITIONAL GROUND IN RESPECT TO IN ITIATION OF REOPENING OF ASSESSMENT U/S 147/148 OF THE ACT. HOWEVER, WE ARE OF THE OPINION THAT THE ISSUE RAISED BEFORE US NEEDS TO BE ADJUDICATED FIRST BY T HE LD. CIT (A), SO WE ADMIT THE ADDITIONAL GROUND ON THE LEGAL ISSUE OF REOPENING I TSELF BY THE AO AND SET ASIDE THE IMPUGNED ORDER AND REMAND THE MATTER BACK TO THE FI LE OF LD. CIT (A) TO DECIDE THIS ISSUE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF MARCH, 2016. SD/- SD/- (PRASHANT MAHARISHI) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 16 TH DAY OF MARCH, 2016 TS ITA NO.5901/DEL./2013 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.