Shri Mukeshbhai Otaji Vanzara, Ahmedabad V. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

ITA 680/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4611 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Assessee Lawyers: PF JAIN
• Keywords: Reassessment proceedings
• Section: 143(3)

Judgement Text

ITA NOS.680 & 681/AHD/2017 ASSESSMENT YEARS: 2010-11 & 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM] ITA NOS.680 & 681/AHD/2017 ASSESSMENT YEARS: 2010-11 & 2012-13 MUKESHBHAI OTAJI VANZARA, ............ APPELLANT 13, SATYANARAYAN CHAWL, CHAMANPURA, AHMEDABAD 380 002. [PAN: AFYPV 3455 R] VS. INCOME TAX OFFICER, WARD 6(1)(1), AHMEDABAD. ....................... RESPONDENT APPEARANCES BY: P.F. JAIN FOR THE APPELLANT SONIA KUMAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 11.10.2018 DATE OF PRONOUNCING THE ORDER : 15.10.2018 O R D E R 1. THESE TWO APPEALS ARE DIRECTED AGAINST TWO SEPAR ATE ORDERS, BOTH DATED 30 TH JANUARY, 2017, PASSED BY THE LEARNED CIT(A), IN THE MATTER OF ASSESSMENTS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 19 61 (THE ACT HEREINAFTER), FOR THE ASSESSMENT YEARS 2010-11 & 2011-12. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, LE ARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT IN NONE OF THESE CASES, THE REASON S FOR REOPENING HAVE BEEN SUPPLIED TO THE ASSESSEE. HE SUBMITS THAT FOR THIS SHORT RE ASON ALONE, THE IMPUGNED REASSESSMENT PROCEEDINGS MUST BE QUASHED. 3. LEANED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, SUBMITS THAT EVEN IF REASONS FOR REOPENING THE ASSESSMENT ARE NOT FURNIS HED TO THE ASSESSEE, AT BEST THE MATTER CAN BE RESTORED TO THE FILE OF THE ASSESSING OFFICER SO THAT AN ILLEGALITY CAN BE RECTIFIED AT THE STAGE AT WHICH IT HAS CREPT IN. ITA NOS.680 & 681/AHD/2017 ASSESSMENT YEARS: 2010-11 & 2012-13 PAGE 2 OF 2 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, I DEEM IT APPROPRIATE TO REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FURNISHING THE REASONS FOR REOPENING THE IMPUGNED ASSESSMENTS, FOR DEALING WITH THE OBJECTIONS, IF ANY, OF THE ASSESSEE AGAINST REOPENING, AND FOR THE REAFTER FRAMING THE ASSESSMENTS, IF SO NECESSARY, IN ACCORDANCE WITH THE LAW. I ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 15 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 15 TH DAY OF OCTOBER, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD