Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 95 - ITAT DELHIReopening of assessment u/s 147 - no time of four weeks have been granted to the assessee to take remedial action against notice - whether there is delay on the part of the assessee asking for copy of the reasons recorded HELD THAT:- Assessee requested for supply of the reasons recorded for re-assessment proceedings which were provided to the assessee on 21.11.2017. The assessee has filed copy of the letter Dated 25.04.2017 which was filed to the A.O. asking for copies of the reasons recorded for reopening of the assessment. It bears the stamp of the Revenue Department also. Thus, it is clear that assessee immediately asked for copy of the reasons for reopening of the assessment on 25.04.2017 after filing earlier letter Dated 20.04.2017 - there is no delay on the part of the assessee asking for copy of the reasons recorded for reassessment proceedings. Reasons were supplied to the assessee only on 21.11.2017 and assessee on the same day filed the objections to the reopening of the assessment which have been disposed of vide Order Dated 05.12.2017 - A.O. within 23 days after disposing of the objections of the assessee passed the impugned re-assessment order Dated 28.12.2017. Thus, no time of four weeks have been granted to the assessee to take remedial action in the matter. See SMT. KAMLESH GOEL VERSUS THE I.T.O, WARD 59 (3) , NEW DELHI [2018 (9) TMI 102 - ITAT DELHI] Thus re-assessment order Dated 28.12.2017 framed under section 147/143(3) of the I.T. Act, 1961, is bad in Law and deserves to be quashed. - Decided in favour of assessee.
|