Shri Bangdiwala Jagdish Mohanlal, Surat V. The ACIT.,Circle-5, Surat

ITSSA 51/AHD/2009

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7923 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-12-2011
• Assessment Year: misc
• Appeal Filed On: 03-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA
• Keywords: Assessment record

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. MOHAN ALANKAMON Y, AM. IT(SS)A NO.51/AHD/2009 BLOCK PERIOD 1995-96 TO 2000-01 & UPTO 19.12.2001 SHRI BANGDIWALA JAGDISH MOHANLAL, FLAT NO.202, GEET GUNJAN APARTMENT, OPP. VIKAS BAL MANDIR, NR. BANK OF INDIA, GOPIPURA, SURAT. VS. ASSTT. CIT, CIRCLE-5, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S. N. DIVETIA, AR RESPONDENT BY:- SHRI VINOD TANWANI, SR.DR DATE OF HEARING :19/12/2011 DATE OF PRONOUNCEMENT : 21.12.11. O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 30.06.2009. 2. THOUGH THE ASSESSEE HAS TAKEN SIX GROUNDS, IN ON E OF THE GROUNDS THE JURISDICTION OF THE AO HAS BEEN CHALLENGED WHIC H READS AS UNDER : (C) IMPUGNED PROCEEDINGS ARE VITIATED AND NEED T O BE DECLARED NULL AND VOID FOR THE FOLLOWING AMONG OTHER POINTS:- IT(SS)A NO.51/AHD/2009 BLOCK PERIOD1995-96 TO 2000-01 & UPTO 19.12.2001. 2 (I) ISSUANCE OF NOTICE U/S 158BD OF THE ACT IS AFTE R 41 MONTHS, SUBSEQUENT TO COMPLETION OF ASSESSMENT ORDER IN THE CASE OF THE PERSON SEARCHED, AND (II) BECAUSE, SATISFACTION REQUIRED U/S 158BD OF THE ACT IS NOT RECORDED BY THE AO OF THE PERSON SEARCHED, AND (III) SATISFACTION NOTES DATED 29/05/2007 DELIVER ED ON 18/12/2008. PRESENT SATISFACTION NOTE DELIVERED AFTER LAPSE O F OVER 60 MONTHS. ASSESSMENT ORDER RELEASED ON 29/12/2008, AN D (IV) SATISFACTION NOTE DATED 29/05/2007 RECORDED BY ACIT, CIRCLE-5, SURAT HAS NO LEGAL SITUS AND SANCTION, BECAUSE, ACI T, CIRCLE-5, SURAT WAS NOT THE AUTHORISED OFFICER TO DELIVER SAT ISFACTION NOTE. IN FACT DY.CIT, CENTRAL CIRCLE-1, BARODA WAS THE AU THORISED OFFICER WHO HAD COMPLETED THE SEARCH RELATED ASSESS MENT PROCEEDINGS IN THE CASE OF PARIVAR TELEVISION (P) L TD. IN WHOSE CASE SEARCH WAS CARRIED OUT. 3. AT THE TIME OF HEARING AT THE OUTSET THE LD. DR SUBMITTED THAT ON SIMILAR FACTS, HONBLE ITAT VIDE ITS ORDER DATED 04 /07/2011 IN ITA NO.320/AHD/2010 BLOCK PERIOD 1995-6 & 200-01 IN THE CASE OF AJAY HIRACHAND LAKDAWALA VS. ACIT, CIRCLE-5, SURAT AND O THERS, HAS SET ASIDE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION. HE, THEREFORE, PRAYED THAT IN THIS CASE ALSO, THE MATTE R SHOULD BE RESTORED BACK TO THE FILE OF LD. CIT(A). IT(SS)A NO.51/AHD/2009 BLOCK PERIOD1995-96 TO 2000-01 & UPTO 19.12.2001. 3 4. THE LD. COUNSEL ON THE OTHER HAND, TRIED TO MAKE OUT THE CASE THAT FACTS OF THIS CASE ARE DIFFERENT THAN THAT IN THE C ASE OF AJAY HIRACHAND LAKDAWALA VS. ACIT AND OTHERS. HE, THEREFORE, PRAYE D THAT THE APPEAL CAN BE DECIDED INDEPENDENTLY AND THERE IS NO NEED TO FO LLOW THE SAID ORDER OF THE TRIBUNAL. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT BEFORE LD. CIT(A) ALSO THE ASSESSEE TOOK THE FOLLOW ING GROUNDS CHALLENGING THE JURISDICTION OF THE AO :- (3) ASSESSMENT ORDER IS NULL AND VOID FOR THE REASO N OF ABSENCE OF SATISFACTION NOTE OF DCIT, CC-1, BARODA DURING TH E COURSE OF ASSESSMENT PROCEEDINGS BEFORE HIM WHICH STOOD FINAL IZED ON 31.12.2003. (4) INITIATION OF ACTION UNDER SECTION 158BD OF THE ACT IS TOTALLY INAPPLICABLE AND BARRED BY LIMITATION AS PROVIDED U NDER IT ACT, 1961. BUT THE SAME HAVE NOT BEEN ADJUDICATED BY THE LD. C IT(A) AND, THEREFORE, WE FEEL THAT THE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR HIS ADJUDICATION AFTER TAKING INTO CONSIDERATION ALL TH E RELEVANT FACTS AND ASSESSMENT RECORDS. AFTER DECIDING THIS LEGAL ISSUE , HE WILL READJUDICATE THE OTHER GROUNDS OF ASSESSEES APPEAL IF SO REQUIR ED. WE ORDER ACCORDINGLY. IT(SS)A NO.51/AHD/2009 BLOCK PERIOD1995-96 TO 2000-01 & UPTO 19.12.2001. 4 IN VIEW OF THIS, THE OTHER GROUNDS TAKEN BY THE ASS ESSEE IN THE APPEAL DO NOT REQUIRE ANY ADJUDICATION. THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 21.12.11. SD/- SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 19/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 20/12/2011 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..