ACIT, Cent. Cir.-2(3), Pune V. Shri Bharat baburao patil, Solapur

ITA 994/PUN/2010

• Counselvise Citation: 99424514 RSA 2010
• Duration Of Justice: 1 year(s) 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-01-2012
• Assessment Year: misc
• Appeal Filed On: 08-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Assessee Lawyers: S P JOSHI; KIRTI JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO.994/PN/2010 (BLOCK PERIOD 1990-91 TO 2000-01 ) ASSISTANT COMMISSIONER OF INCOME TAX ... APPELLANT CENTRAL CIRCLE 2 (3) PUNE V. S HRI. BHARAT BABURAO PATIL RESPONDENT A/P- BHAVI, TAL:- MADHA DIST. SOLAPUR PAN : NOT AVAILABLE APPELLANT BY : SHRI. HARESHWAR SHARMA RESPONDENT BY : S/SHRI S.P. JOSHI & MS. KIRTI JOSHI DATE OF HEARING : 04/1/12 DATE OF PRONOUNCEMENT : 29-2-12 ORDER PER I.C. SUDHIR, JM THE REVENUE HAS QUESTIONED FIRST APPELLATE ORDER O N SEVERAL GROUNDS INVOLVING THE ISSUE AS TO WHETHER THE LD CIT(A) W AS JUSTIFIED IN QUASHING THE ASSESSMENT ORDER PASSED U/S. 158 BC ON THE BASI S OF DELAY IN SERVICE OF NOTICE U/S. 143(2) IN VIEW OF THE DECISION OF HO NBLE SUPREME COURT IN THE CASE OF ACIT VS. HOTEL BLUE MOON 321 ITR 382(SC ). 2. WE HAVE HEARD AND CONSIDERED THE ARGUMENTS ADVA NCED BY THE PARTIES IN VIEW OF ORDERS OF AUTHORITIES BELOW, MAT ERIAL AVAILABLE ON RECORD AND THE DECISIONS RELIED UPON BY THE PARTIES. 3. THE FACT THAT THE CONTENTION OF THE ASSESSEE THA T NOTICE ISSUED U/S. 143(2) FIRSTLY ON 12.11.2011 WAS BEYOND THE PRESCRI BED TIME LIMIT OF 1 YEAR HAS REMAINED UN-REBUTTED. WE ARE THUS OF THE VIEW THAT THE LD CIT(A) WAS JUSTIFIED IN TREATING THE ASSESSMENT ORD ER IN QUESTION IN ABSENCE OF SERVICE OF NOTICE U/S. 143(2) WITHIN 1 Y EAR FROM THE END OF THE ITA . NO/. 994//PN/2010 SHRI BHARAT BABURAO PATIL BLOCK PERIOD 1990-91 TO 2000-01 PAGE OF 2 2 MONTH IN WHICH RETURN WAS FILED AS NULL AND VOID IN VIEW OF THE ESTABLISHED POSITION OF LAW BY THE HONBLE SUPREME COURT IN THE CASE OF ACIT VS. HOTEL BLUE MOON (SUPRA). THE HONBLE SUPREME COURT IN THAT CASE HAS BEEN PLEASED TO HOLD THAT NOTICE U/S. 143(2) HAS T O BE SERVED WITHIN ONE YEAR OF FILING OF THE RETURN, EVEN IN THE CASE OF R ETURNS FILED UNDER CHAPTER XIV B AND SUCH MISTAKES ARE NOT CURABLE MISTAKES. THE FIRST APPELLATE ORDER ON THE ISSUE IS THUS UPHELD. THE GROUNDS RAI SING THE ISSUE ARE ACCORDINGLY REJECTED. 4. IN RESULT, APPEAL IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH FEBRUARY 2012. SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER ( I.C. SU DHIR ) JUDICIAL MEMBER PUNE, DATED THE 29TH FEBRUARY, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CENTRAL, PUNE . THE CIT(A)- IV,PUNE 5. THE D.R. A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE