DCIT, New Delhi V. M/s P.P. Engineering Works, New Delhi

ITA 6001/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52471 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 11-08-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 30-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Keywords: Reopening of assessment; Reassessment proceedings
• Section: 148

Judgement Text

ITA NO. 6001/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 6001/DEL/2010 A.Y. : 2000-01 DCIT, CIRCLE - 22(1), NEW DELHI VS. M/S PP ENGINEERING WORKS, D-820, NEW FRIENDS COLONY, NEW DELHI (PAN/GIR NO. : AAAFP0094P) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. VED JAIN, CA DEPARTMENT BY : SMT. ANUSHA KHURANA, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 22.10. 2010 PERTAINING TO ASSESSMENT YEAR 2000-01. 2. THE FIRST ISSUE RAISED IS THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN DELETING THE ADDITION OF ` 32,00 ,000/- BY TREATING THE REASSESSMENT PROCEEDINGS AS NULL AND VOID. 3. IN THIS CASE ASSESSMENT WAS FRAMED U/S 143 OF T HE IT ACT READ WITH SECTION 147. IN THE ASSESSMENT ADDITION OF ` 32 LACS WAS MADE. 4. UPON ASSESSEES APPEAL LD. COMMISSIONER OF INCOME TAX (APPEALS) NOTED THAT IT WAS A MATTER OF FACT THAT R EASSESSMENT PROCEEDINGS WERE INITIATED ON 12.2.2009 FOR THE AS SESSMENT YEAR 2000-01 THEREBY THERE WAS A LAPSE OF MORE THAN 7 YE ARS. LD. ITA NO. 6001/DEL/2010 2 COMMISSIONER OF INCOME TAX (APPEALS) NOTED THAT TIM E LIMITATION STIPULATED U/S 149 PERMITS REOPENING OF ASSESSMENT FO R ASSESSMENT YEAR 2000-01 LATEST BY 31.3.2007. THEREFORE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HELD THAT THE ASSESSEES CLAIM FOR REOPENING OF ASSESSMENT IS BAD IN LAW AND THE ASSESSMENT ORDER P ASSED IN PURSUANCE THEREOF IS NULL AND VOID. HENCE, LD. C OMMISSIONER OF INCOME TAX (APPEALS) DELETED THE ADDITION TO THE TU NE OF ` 32 LACS MADE IN THE REASSESSMENT PROCEEDINGS. 5. AGAINST THIS ORDER, THE REVENUE IS IN APPEAL BE FORE US. 6. WE HAVE HEARD THE RIVAL CONTENTIONS IN LIGHT OF THE MATERIAL PRODUCED AND PRECEDENT RELIED UPON. WE FIND THAT AS PER THE PROVISIONS OF SECTION 149 OF THE IT ACT, NO NOTICE U/S. 148 SHALL BE ISSUED, IF 4 YEARS HAVE BEEN ELAPSED FROM THE END O F THE RELEVANT YEAR. CONSIDERING THE PRESENT CASE, THE REASSESSMENT WAS TO BE REOPENED UPTO 31.3.2007. IN THIS CASE, ADMITTEDLY THE SAME HA VE BEEN DONE, AFTER THIS DATE AND ON 12.2.2009. THUS, LD. COMMISS IONER OF INCOME TAX (APPEALS) IS CORRECT IN HOLDING THAT THE APPEAL IS NOT MAINTAINABLE AND LIABLE TO BE DECLARED AS NULL AND VOID. IT I S ALSO NOTED THAT REASSESSMENT IN THIS CASE IS NOT IN PURSUANCE OF ORD ER U/S 150 OF THE IT ACT. THE ASSESSING OFFICER IS TOTALLY ERRED IN OBSERVED THAT NOTICE U/S 148 READ WITH SECTION 150 WAS ISSUED. ACCORDINGL Y, WE DO NOT FIND ANY INFIRMITY OR ILLEGALITY IN THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HENCE, WE UPHOLD THE SAME. ITA NO. 6001/DEL/2010 3 7. IN THE RESULT, THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/8/2011 UPO N CONCLUSION OF HEARING. SD/- SD/- [C.L. SETHI] [C.L. SETHI] [C.L. SETHI] [C.L. SETHI] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 11/8/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES