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2021 (3) TMI 886 - AT - Income TaxReopening of assessment u/s 147 - CIT(A) challenging the assumption of jurisdiction under section 147/151 of the I.T. Act and that the re-assessment order have been framed without serving mandatory notice under section 148, 143(2) and 142(1) - HELD THAT:- Revenue has not raised any ground of appeal in the present appeal to challenge these findings of the Ld. CIT(A). The Revenue merely contended in the grounds of appeal that since no return was filed in response to notice under section 148 of the I.T. Act, 1961, therefore, there is no question of issuing of notice under section 143(2) of the I.T. Act and that Ld. CIT(A) has ignored the provisions of Section 282BB - Revenue, therefore, did not challenge the Order of the Ld. CIT(A) in quashing the initiation of re-assessment proceedings on both counts i.e., initiation of re-assessment proceedings is without fresh tangible material and that sanction under section 151 is invalid. Therefore, once the Order of the Ld. CIT(A) on this question is not challenged by the Revenue Department, it became final and any result of Departmental appeal cannot change the fate of Departmental appeal, the appeal of Revenue would not be maintainable and is liable to be dismissed on this ground alone. From the date of such letter it would be deemed that assessee filed the return of income under section 148 and as such the A.O. shall have to issue notice under section 143(2) for completion of the assessment accordingly and limitation would be counted from the date of filing of the letter before A.O. in this regard. CIT(A) on verification of the record also found that no notice under section 143(2) is found on record maintained by the A.O. which proves that A.O. has not issued any statutory notice under section 143(2). Therefore, assumption of jurisdiction by the A.O. was totally invalid and bad in Law and as such the same was correctly quashed by the Ld. CIT(A). Reference to provisions of Section 282BB - CIT(A) after examining the record, correctly found the contention of assessee to be correct which fact is further strengthened by the notice of the A.O. under section 142(1) of the I.T. Act Dated 20.10.2014 which is also referred to by the A.O. in the re-assessment order in which the A.O. has called for the explanation of assessee on certain queries in which A.O. has specifically mentioned that assessee has filed return of income for the assessment year under appeal. This notice under section 142(1) Dated 20.10.2014 is issued after issue of notice under section 148 Dated 16.05.2013. Therefore, it is relevant to the re-assessment proceedings. When the A.O. admits in the notice under section 142(1) Dated 20.10.2014 that assessee filed return of income under section 148 of the I.T. Act, it would strengthen the findings of the Ld. CIT(A) that assessee made a request before A.O. that original return filed may be treated as return filed in response to notice under section 148 of the I.T. Act, 1961. Since no notice under section 143(2) have been issued by the A.O. before completion of the assessment within the period of limitation, therefore, the Ld. CIT(A) was justified in quashing the re-assessment proceedings. We, therefore, do not find any infirmity in the Order of the Ld. CIT(A) in quashing the re-assessment proceedings. Departmental appeal is dismissed.
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