Ranka N Ranka Infrastructure Private Limited , Bangalore V. The Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

MA 60/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1147 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K LAKSHMI
• Assessee Lawyers: SUMAN LUNKARC A
• Section: 201; 143(2); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.60/BANG/2019 (IN ITA NO. 2222 /BANG/2018 ) (ASSESSMENT YEAR: 201 3 - 14 ) M/S. RANKA N RANKA INFRASTRUCTURE PVT. LTD., 3 RD FLOOR, RANKA CHAMBERS, NO.31, CUNNINGHAM ROAD, BENGALURU 560 052 PAN: AADCR 9181M VS. ASST. COMMISSIONER OF INCOME TAX , CIRCLE 5(1)(1), BANGALORE. ( PETITIONER ) (RESPONDENT) PETITIONER / ASSESSEE BY: S MT. SUMAN LUNKAR,C.A. REVENUE BY: S MT. K. LAKSHMI, JCIT. DATE OF HEARING : 02.08 .2019 DATE OF PRONOUNCEMENT : 13 . 0 9 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESS EE HAS FILED MISC. PETITION NO. 6 0 /BANG/2019 IN ITA NO.22 2 2/BANG/2018 ORDER DT.15.3.2019 FOR ASST. YEAR 2013 - 14 . 2. THE LD. AR FILED TH IS PETITION FOR DIRECTIONS OF THE TRIBUNAL WHICH ARE AS UNDER : 2 M P NO.60/BANG/2019 (IN ITA NO. 2222/BANG/2018) 3. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE TRIBU NAL HAS RESTORED THE ISSUE ON THE NON - ISSUE OF NOTICE UNDER SECTION143(2) OF THE ACT FOR VERIFICATION B Y THE ASSESSING OFFICER AT PARA 7 AS WHERE UNDER : - 7. WE HEARD RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. AT THE TIME OF HEARING, THE LEARNED A R HAS RESTRICTED HER ARGUMENTS RELATING TO NON - ISSUE OF NOTICE U/S 143(2) OF THE ACT IN THE RE - ASSESSMENT PROCEEDINGS AND THE OBJECTIONS FILED BY THE ASSESSEE AGAINST REASONS FOR ISSUE OF NOTICE U/S 148 OF THE ACT WERE NOT DISPOSED OF BY A SEPARATE ORDER. THE LEARNED AR HAS NOT ARGUED ON THE MERITS OF THE 3 M P NO.60/BANG/2019 (IN ITA NO. 2222/BANG/2018) CASE AND OTHER GROUNDS OF APPEAL. WE CONSIDER THE FACTS ON THE ISSUE OF NOTICE U/S 143(2) AND THE LEARNED AR CONTENTION THAT IT IS MANDATORY REQUIREMENT THAT NOTICE U/S 143(2) HAS TO BE ISSUED TO SUBMIT D ETAILS AND RELIED ON THE JUDICIAL DECISIONS. BUT THE LEARNED DR VEHEMENTLY SUPPORTED HIS ARGUMENTS AND REFERRED TO JUDICIAL DECISIONS THAT NOTICE U/S 143(2) IS NOT MANDATORY IN THE CASE OF RE - ASSESSMENT PROCEEDINGS AND FILED THE DECISION OF THE HONBLE MAD RAS HIGH COURT IN THE CASE OF AREVA T & D INDIA LTD. VS. ACIT (2007) 165 TAXMAN 123(MADRAS). WHEN QUERY WAS RAISED TO LD. AR WHETHER CLAIM WAS MADE BEFORE THE CIT(A), THE LD.AR SUBMITTED THAT SAME WAS RAISED IN PARA 2.3 AS GENERAL GROUND OF APPEAL. WE FOUN D THAT THE ASSESSEE HAS PARTICIPATED IN THE RE - ASSESSMENT PROCEEDINGS AND THE CLAIM OF NON - ISSUE OF NOTICE U/S 143(2) IS NOT EMANATING OUT OF THE ASSESSMENT ORDER. THE LEARNED AR CONCEDED THAT SUCH CLAIM WAS NOT MADE BEFORE THE ASSESSING AUTHORITY. WE FOUN D, THOUGH THE LD. AR HAS MADE SUBMISSIONS ON NON - ISSUE OF NOTICE U/S 143(2), WE ARE OF THE OPINION THAT BOTH THE PARTIES ARE NOT ABLE TO ESTABLISH THROUGH EVIDENCES THAT NO NOTICE WAS ISSUED U/S 143(2) OF THE ACT AND ALSO REVENUE COULD NOT PRODUCE ASSESSME NT RECORDS. THEREFORE, WE ARE OF THE SUBSTANTIVE OPINION THAT THIS DISPUTED ISSUE HAS TO BE VERIFIED AND ACCORDINGLY, WE RESTORE THIS ISSUE TO THE FILE OF THE AO TO VERIFY THE RECORDS AND GIVE AN APPROPRIATE FINDING WITH EVIDENCE. 4. SIMILARLY ON NON - DISPOSAL OF OBJECTION S FILED BY THE ASSESSEE BEFORE THE ASSESSING OFFICER REFERRED AT PARA 8. THE CONTENTION OF THE LD.AR THAT THE HON'BLE TRIBUNAL HAS OBSERVED THAT THE MATTER HAS TO BE VERIFIED IN RESPECT OF THE ISSUE OF NOTICE UNDER SECTION 143(2) BUT REQUIRES MORE CLARITY ON THE FINDINGS WHERE NO NOTICE I S ISSUED BY THE ASSESSING OFFICER AND FURTHER ON NON - DISPOSAL OF OBJECTIONS FILED BY THE ASSESSEE. 5. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE FOUND THE TRIBUNAL H A S HELD AT PARA 7 TO RESTORE THE MATTER TO THE FILE OF ASSESSING OFFICER TO VERIFY THE RECORD AND G I V E FINDINGS. WE FURTHER MODIFY AND ADD THAT WHEN THE ASSESSING 4 M P NO.60/BANG/2019 (IN ITA NO. 2222/BANG/2018) OFFICER FOUND THAT THERE IS NO NOTICE WAS ISSUED UNDER SECTION 143(2) OF THE ACT, THE REASSESSMEN T SHALL BE ANNULLED. FURTHER IF NOTICE UNDER SECTION 143(2) OF THE ACT IS ISSUED BY THE ASSESSING OFFICER AS PER THE RECORD, THE ASSESSING OFFICER SHOULD CONSIDER THE PROVISIONS AND DISPOSE OFF THE OBJECTIONS FILED BY THE ASSESSEE IN THE ASSESSMENT PROCE EDINGS. WITH THE ABOVE DIRECTIONS, WE RECTIFY THE ORDER OF THE TRIBUNAL AND ORDER ACCORDINGLY. 6. IN THE RESULT, THE MISC. PETITION FILED BY THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONO UNCED IN THE OPEN COURT ON 1 3 T H SEPT ., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 3 .0 9 . 2019. *REDDY GP COPY TO I) THE APPELLANT II) THE RESPONDENT III) CIT (APPEALS) IV) PR. CIT V) DR, ITAT, BANGALORE VI) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE