SHRI RADHIKA PRAKASHAN RAIPUR PRIVATE LIMITED,BHOPAL (M.P.) V. ASSISTANT COMMISSIONER OF INCOME TAX, BHOPAL

ITA 320/IND/2023

AI Insights

The case involves Shri Radhika Prakashan Raipur, Pvt. Ltd., the appellant, contesting a rectification order dated 30.05.2018 issued by the Assistant Commissioner of Income-Tax (ACIT), Bhopal, under section 154 of the Income-tax Act, 1961. The appellant argued that the rectification order was time-barred, having been issued beyond the prescribed outer limit of four years. The CIT(A) had previously dismissed the appeal without a detailed examination, leading to the current appeal before the ITAT. The ITAT found procedural inadequacies in the CIT(A)'s handling of the case and remanded it back for a comprehensive review.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470300 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHRIASHISHPORWAL
• Assessee Lawyers: SHRIHITESHCHIMNANI; SHRIYASHKUKREJA; ARS
• Section: 154

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.320/Ind/2023 Assessment Year:2007-08 Shri Radhika Prakashan Raipur, Pvt. Ltd. 26 A Press Complex Zone I M.P. Nagar Bhopal बनाम/ Vs. ACIT Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN:AAHCS9575N Assessee by Shri Hitesh Chimnani & Shri Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 29.01.2025 Date of Pronouncement 03.02.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal having DIN: ITBA/NFAC/S/250/2023-24/1053993320(1) dated 27.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] for Assessment-Year [“AY”] 2007-08, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). 2. Heard the learned Representatives of both sides and case record perused. Radhika Prakashan Pvt. Ltd. ITA No. 320/Ind/2023 - AY 2007-08 Page 2 of 3 3. This is second appeal assailing the rectification-order dated 30.05.2018 passed by learned ACIT-5(1), Bhopal [“AO”] u/s 154 of Income- tax Act, 1961 [“the Act”]. During hearing, Ld. AR of assessee raised a legal objection that the impugned rectification-order dated 30.05.2018 passed by AO was time-barred having been passed after the prescribed outer limit of 4 years in section 154. During deliberations, it also emerged that in the said rectification-order, the AO is talking of previous “re-assessment” and at the same time also referring to “section 154” relating to rectification. Thus, it is not clear as to whether the present rectification made by AO through impugned order dated 30.05.2018 was of a previous order of “re- assessment” or it was a 2nd “rectification” after previous rectification of original assessment. The fate of objection of time-barring would depend upon when the dust is clear as to whether there was “re-assessment” or “rectification” in past. 4. On further deliberations, Ld. Representatives of both sides were ad idem that the CIT(A)’s order is ex-parte, although due to non-representation by assessee. The CIT(A), in Para 5.2.2. of his order, has merely adjudicated “there do not appear any mistake in the impugned order passed by the A.O.” and dismissed assessee’s appeal. Ld. Representatives of both sides further agree that this case may be restored at the level of CIT(A) who would examine entire case from all angles including the legality objection of assessee after considering record of AO and pass an apt order in terms of section 250(6). Accordingly, this matter is remanded back to CIT(A). The Radhika Prakashan Pvt. Ltd. ITA No. 320/Ind/2023 - AY 2007-08 Page 3 of 3 CIT(A) shall give one more opportunity to the assessee to make representation, consider all submissions of assessee and pass order afresh. While doing so, the CIT(A) may also invite a report from AO, if considered necessary. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court / by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 03/02/2025 Sd/- Sd/- (UDAYAN DAS GUPTA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 03/02/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "