Rohan Tooling Solutions India Pvt. Ltd., Gurgoan V. ITO, Ward- 21(3), New Delhi

ITA 6583/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6811 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Keywords: Bogus purchase; Unexplained investment; Unexplained expenditure; Reassessment proceedings; Set aside
• Section: 69C; 133A; 133(6); 143(2); 147; 148

Judgement Text

PAGE 1 OF 9 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 6583/DEL/2018 A.Y.: 2010-11 ROHAN TOOLING SOLUTIONS INDIA PVT. LTD. VS. ITO, WARD-21(3), C/O CA, M.R. SAHU, M. SAHU & ASSOCIATES NEW DELHI CAS, HOUSE NO. 651, 1 ST FLOOR, SECTOR-10A, GURGAON, HARYANA - 122001 (PAN: AACCR7221B) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. M.R. SAHU, A.R. DEPARTMENT BY : MS. EKTA VISHNOI, SR. DR. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 23.08.2018 OF THE LD. CIT(A)-7, NEW DELHI PERTA INING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- L. THAT ON THE FACTS, AND IN THE CIRCUMSTANCES OF TH E CASE AND IN LAW, LD.CLT(A) ERRED IN SUSTAINING THE REOPENING ACTION OF LD.AO UNDER SECTION 148 MADE IN VIOLATION OF MANDATORY JURISDICTIONAL CONDITIONS STIPULATED UNDER THE ACT. 2.THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE APPELLANT SUBMITS THAT THE IMPUGNED REASSESSMENT WAS INITIATED AT THE BEHEST OF SOME GENERAL INFORMATION OF OTHER AUTHORITY PAGE 2 OF 9 REPORTEDLY BY DDIT(LNV.), UNIT- 3(1),KOLKATA WITHOUT MAKING ANY IOTA OF INDEPENDENT ENQUIRIES BY THE LD.AO AND WITHOUT ANY INDEPENDENT APPLICATION OF MIND, BASED ON BORROWED FACTS LEADING TO HIS BELIEF THAT INCOME HAS ESCAPED ASSESSMENT AND THE