Satish Kumar Nasa, Faridabad V. ITO, New Delhi

ITA 938/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3568 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 05-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P SINGH
• Assessee Lawyers: S K NARULA
• Keywords: Revised return
• Section: 142(1); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI A.D.JAIN, JUDICIAL MEMBER ITA NO. 938/DEL/2010 ASSTT.YEAR: 2005-06 SHRI SATISH KUMAR NASA, VS INCOME-TAX OFFICER 1071-A, SECTOR 29, WARD 22(4), NEW DELHI. FARIDABAD. PAN: AADPN5200A. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.K.NARULA, ADV. RESPONDENT BY: SH.R.P.SINGH, SR.DR O R D E R PER VEERABHADRAPPA, VP THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 04.01.2010 OF THE CIT(APPEALS)-XXIII, NEW DELHI FOR THE ASSESSMEN T YEAR 2005-06. 2. THE ASSESSEE IS AN INDIVIDUAL, FILED A RETURN OF INCOME BEFORE THE ITO, WARD 22(4), NEW DELHI ON 31.10.2005 BY DECLARING AN INCOME OF RS 2,36,480/-. NOTICE U/S 143(2) WAS ISSUED ON 19.6.2006, FIXING T HE CASE ON 28.6.2006. AGAIN NOTICE U/S 143(2), 142(1) AND QUESTIONNAIRE DATED 9 .3.2007 WERE ISSUED AND SERVED UPON THE ASSESSEE FIXING THE CASE FOR 26.3.2 007. IN RESPONSE TO THESE NOTICES, SHRI SATISH KUMAR, THE ASSESSEE IN PERSON ATTENDED AND FILED THE DETAILS WHICH WERE EXAMINED AND PLACED ON THE FILE OF THE A .O. NOW THE ASSESSEE IN HIS GROUNDS OF APPEAL CONTENDS THAT HE HAD SUBMITTED A REVISED RETURN IN WARD 1(2), FARIDABAD ON 31.3.2006 VIDE RECEIPT NO. 020111 AS A CCORDING TO HIM HE WAS RESIDING AT FARIDABAD. HE ALSO CONTENDS IN THE GROU NDS OF APPEAL THAT THE ACCOUNTANT DID NOT INFORM HIM THE PROPER A.O AND HE TOLD THE ASSESSEE THAT THE RETURN WAS FILED WITH CERTAIN INADEQUATE PARTICULAR S AND HE ADVISED HIM TO FILE THE ITA NO.938/DEL/2010 2 REVISED RETURN. ACCORDINGLY HE CLAIMED TO HAVE FILE D THE REVISED RETURN IN WARD 1(2) ITO, FARIDABAD, AS EARLIER STATED. NOW HE CONT ENDS BEFORE US THAT FILING A REVISED RETURN BEFORE THE ASSESSMENT WAS MADE WAS H IS RIGHT UNDER THE ACT AND ASSESSMENT FRAMED BY IGNORING SUCH A REVISED RETURN , ACCORDING TO HIM, IS ILLEGAL. 3. THE LEARNED D.R ON THE OTHER HAND STRONGLY RESIS TED THE ABOVE CONTENTION. THE DR POINTED OUT THE FACTS AS MENTIONED IN THE AS SESSMENT ORDER AND FURTHER STATED THAT THE ASSESSEE IN PERSON ATTENDED AND FIL ED ALL THE DETAILS AND WHEN HE WAS AWARE THAT THE AO WARD 22(4) VALIDLY HOLDS THE JURISDICTION, IT WAS WRONG ON HIS PART TO HAVE FILED ANY SO-CALLED REVISED RETURN BEFORE ANY OTHER OFFICER IN FARIDABAD. HE DISPUTES THAT HE HAS EVER MADE ANY PH OTO COPY OF THE RETURN TO THE PROPER A.O. THE ASSESSEE HAS NOT CHALLENGED THE DISPUTED ADDITION ON MERITS. ON THE GROUND OF JURISDICTION, THE ORDER OF THE AO CANNOT BE DISTURBED, IN THE LIGHT OF THE PROVISIONS OF SECTION 124(3) OF TH E INCOME-TAX ACT. 4. WE HAVE CAREFULLY GONE THROUGH THE RECORDS AND C ONSIDERED THE RIVAL CONTENTIONS AND ARE UNABLE TO FIND ANY MERIT IN THE APPEAL OF THE ASSESSEE. THE ASSESSEE IS AWARE OF THE A.O AT DELHI HOLDING CHARG E OVER HIS CASE AND IN FACT HE HAD ATTENDED THE PROCEEDINGS BEFORE THE SAID AO AND FILED THE DETAILS WHICH WERE NECESSARY FOR HIM FOR COMPLETION OF THE ASSESS MENT. IT IS NOT KNOWN WHY THE ASSESSEE CHOSE TO FILE A REVISED RETURN BEFORE A DI FFERENT A.O AT FARIDABAD. WE, THEREFORE, DO NOT AGREE THAT THE FILING OF THE REVI SED RETURN BEFORE THE AO WHO HAS NO JURISDICTION OVER THE ASSESSEE HAS ANY IMPACT AN D THE AO HAVING JURISDICTION HAS NOT RECEIVED ANY REVISED RETURN. WE, THEREFORE, ARE UNABLE TO ACCEPT THE REQUEST OF THE ASSESSEE. THE ASSESSEE HAS NOT CHALL ENGED ANYTHING ON MERITS. WE, THEREFORE, CONFIRM THE ORDER OF THE CIT(A) ON T HE ISSUE. THE APPEAL IS DISMISSED. ITA NO.938/DEL/2010 3 PRONOUNCED IN OPEN COURT ON 16.07.2010. SD/- SD/- (A.D.JAIN) (G.E.VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DATED: JULY 16 ,2010 DRS COPY OF THE ORDER FORWARDED TO: 1. SH.SATISH KUMAR NASA, 1071A, SECTOR-29, FARIDABA D. 2. ITO WARD 22(4), NEW DELHI. 3. CIT 4. CIT(A)XXIII, NEW DELHI. 5. DR ASSTT.REGISTRAR, ITAT