Appeal details
Counselvise Citation
[2013] 120 COUNSELVISE.COM (IT) 2094 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-05-2013
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
08-04-2013
Assessment Year
2003-2004
Appeal Filed On
20-03-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER NAKODA LIMITED A-701, INTERNATIONAL TRADE CENTRE, MAJURA GATE, RING ROAD, SURAT-395002 PAN AAACN7282L (APPELLANT) VS DCIT, CENTRAL CIRCLE-I, SURAT (RESPONDENT) REVENUE BY: SRI SHELLEY JINDAL, CIT-D. R. ASSESSEE BY: SRI R. N. VEPARI A.R. DATE OF HEARING : 18-04-2013 DATE OF PRONOUNCEMENT : 10-05-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-II, AHMEDABAD DATED 25-01-2012. 2. THE FIRST GROUND OF THE ASSESSEE RELATES TO RE-O PENING OF THE ASSESSMENT U/S 147 OF THE ACT BY THE ASSESSING OFFI CER. AT THE TIME OF ITA NOS. 663 & 864 /AHD/2012 ASSESSMENT YEAR 2003-04 & 2005-06 I.T.A NOS. 663 &864 A.Y. 2003-04 &2005-06 PAGE NO NAKODA LIMITED VS. DCIT 2 HEARING LEARNED COUNSEL OF THE ASSESSEE CHALLENGED THE RE-OPENING OF ASSESSMENT ON VARIOUS GROUNDS. ONE OF THE GROUNDS WAS THAT WHILE DISPOSING OF THE OBJECTIONS RAISED BY THE ASSESSEE ON THE REASONS FOR RE- OPENING THE ASSESSMENT, THE ASSESSING OFFICER DID N OT DEAL WITH ALL THE OBJECTIONS RAISED BY THE ASSESSEE THEREFORE THE REO PENING IS NOT SUSTAINABLE IN LAW. FOR MAKING THIS SUBMISSION HE RELIED ON THE D ECISION OF CULCUTTA HIGH COURT IN THE CASE OF HOTEL REGAL INTERNATIONAL VS. ITO (2010) 37 DTR 360 AND POINTED OUT THAT ASSESSEE RAISED 10 OBJECTIONS AGAINST THE REASONS RECORDED BY THE ASSESSING OFFICER FOR REOPENING THE ASSESSMENT OUT OF WHICH ONLY TWO OBJECTIONS WERE DEALT WITH BY ASSESSING OF FICER. IT WAS FURTHER ARGUED BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THERE SHOULD BE A GAP OF 30 DAYS BETWEEN THE SPEAKING ORDER PASSED BY ASSESS ING OFFICER MEETING THE OBJECTIONS RAISED BY THE ASSESSEE IN RESPECT OF REA SONS RECORDED FOR REOPENING OF ASSESSMENT AND ASSESSMENT ORDER PASSED . IN THIS CASE THE SAME IS NOT DONE AS THE ORDER PASSED BY ASSESSING OFFICE R MEETING THE OBJECTIONS IS DATED 15-12-2010 AND THE ASSESSMENT ORDER HAS BEEN PASSED BY HIM WITHIN 10 DAYS ON 22-12-2010 THUS DIVERTING THE ORDER OF J URISDICTIONAL HIGH COURT. LD. D.R. HOWEVER RELIED ON THE ORDER LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND FORCE IN THE CONTENTION OF LEARNED COUNSEL OF THE ASSESSE E THAT ASSESSING OFFICER WHILE MEETING THE OBJECTIONS OF THE ASSESSEE IN RES PECT OF REASONS FOR REOPENING HAS ONLY DEALT WITH TWO OBJECTIONS AND HA S NOT DEALT WITH REMAINING 8. WE HOWEVER FIND THIS LAPSE ON THE PAR T OF THE ASSESSING OFFICER AS CURABLE. THEREFORE WE ARE OF THE CONSIDERED VIE W THAT THE MATTER IN RESPECT OF REOPENING OF THE ASSESSMENT BE RESTORED BACK TO THE FILE OF A.O. I.T.A NOS. 663 &864 A.Y. 2003-04 &2005-06 PAGE NO NAKODA LIMITED VS. DCIT 3 FOR PASSING A SPEAKING ORDER MEETING ALL THE OBJECT IONS RAISED BY ASSESSEE IN RESPECT OF REASONS RECORDED BY HIM FOR REOPENING TH E ASSESSMENT. KEEPING IN VIEW THE DECISION OF JURISDICTIONAL HIGH COURT I N THE CASE OF GARDENS FINANCE LIMITED 268 ITR 48 ASSESSING OFFICER IS ALS O DIRECTED NOT TO PROCEED WITH THE REASSESSMENT PROCEEDINGS AT LEAST FOR 30 D AYS FROM PASSING SUCH SPEAKING ORDER. SO THIS GROUND OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. SINCE ISSUE RELATING TO REOPENING OF ASSE SSMENT HAS BEEN RESTORED BACK TO THE FILE OF A.O. THE OTHER GROUNDS DO NOT R EQUIRE ANY ADJUDICATION ON OUR PART. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (A.MOHAN ALANKAMONY) ( D.K.TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 10 /05/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#
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