RPL Development P LTD, Indore V. ITO 4(2), Indore

MA 29/Ind/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4902 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Validity of assessment
• Section: 147; 254(2)

Judgement Text

M.A. No.29/Ind/2020 (Arising out of ITA No.188/Ind/2018 A.Y. 2009-10 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M.A. No.29/Ind/2020 (Arising out of ITA No.188/Ind/2018) Assessment Year: 2009-10 RPL Development Pvt. Ltd., vs. Income Tax Officer - 4(2), 307, Chetak Centre, Indore. 12/2, RNT Marg, Indore. [PAN – AADCR 7721 F] (Appellant) (Respondent) Appellant by : Shri M.D. Kabra, A.R. Respondent by : Shri Amit Soni, Sr. D.R. Date of hearing : 25.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application was filed by the assessee in respect of order dated 05.02.2020 passed by the Tribunal. 2. The Ld. A.R. submitted that in the appeal filed, the assessee raised 10 grounds of appeal along with 2 additional grounds of appeal. In the appeal mainly two issues were involved, one was relating to reopening of assessment for A.Y. 2009-10 under Section 147/148 of the Income Tax Act, 1961 and reassessment order under Section 143(3) read with Section 147 of the Act. The assessee made oral and written submissions before the Tribunal. The Ld. A.R. further submitted that while deciding the appeal, the Tribunal has not adjudicated the first issue relating to reopening of assessment for A.Y. 2009-10 under Section 147/148 of the Act. Therefore, the Ld. A.R. submitted that the same needs to be adjudicated. The Ld. A.R. further pointed out that the legality of assessment was only considered and adjudicating the issue of reopening of assessment was totally ignored. The Ld. A.R. submitted that it is well M.A. No.29/Ind/2020 (Arising out of ITA No.188/Ind/2018 A.Y. 2009-10 Page 2 of 3 settled that reassessment can be said to be proper only if the reopening proceedings are properly initiated i.e. the reasons recorded and the sanction obtained under Section 151 satisfy the mandatory requirement of law. But in this case the reasons recorded by the Assessing Officer as well as the sanction obtained under Section 181 were not as per law. Therefore, the Ld. A.R. prayed that the present Miscellaneous Appeal may be allowed and the matter may be freshly adjudicated upon the first issue itself. 3. The Ld. D.R. submitted that the Tribunal has adjudicated the said issue and the assessee is seeking review of the said order. Therefore, the Miscellaneous Application may be dismissed. 4. We have heard both the parties and perused all the relevant materials available on record. From the perusal of the order of the Tribunal dated 05.02.2020, it can be seen that ground no.1 relating to reassessment has been adjudicated in paragraph no. 7 wherein the Tribunal has categorically observed that the reasons were disposed of by the Assessing Officer. In paragraph nos.7 & 8 the Tribunal has proceeded on the basis of observations of CIT(A) & A.O. Thus, ground no.1 was adjudicated by the Tribunal. Therefore, the present Miscellaneous Application is only a review of the order dated 05.02.2020 and there is no need to interfere with the order of the Tribunal as per Section 254(2) of the Act. The Miscellaneous Application is, therefore, dismissed. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on this 30 th day of March, 2022. Sd/- Sd/- (BHAGIRATH MAL BIYANI) (SUCHITRA KAMBLE) Accountant Member Judicial Member Indore, the 30 th day of March, 2022 PBN/* M.A. No.29/Ind/2020 (Arising out of ITA No.188/Ind/2018 A.Y. 2009-10 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore