TMI Blog2017 (5) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be quashed. The issue is covered in favour of the assessee by order in the case of M/s. Shiva Rubber Industries vs. ITO [2017 (5) TMI 416 - ITAT DELHI ] wherein held competency of ITO cannot be doubted and challenged as the assessment drafted by the ITO is final assessment and the CIT(A) making the approval regarding assessment is not valid. - Decided in favour of assessee. - ITA Nos.4140, 4141/Del/2016 - - - Dated:- 8-5-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Dr. Rakesh Gupta Shri Somil Aggarwal, Advocate For The Department : Ms.Bedobani, Sr. DR Per BHAVNESH SAINI, Judicial Member ORDER Both the appeals by the same assessee are directed against different orders of Ld. CIT(A) 13, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ITAT Delhi Bench in case of M/s. Shiva Rubber Industries vs. ITO in ITA 2212/Del/2015 dated 25/4/2017 in which para 7 to 9 it was held as under :- 7. Secondly, the present matter was restored back to the file of the AO by the IT A T in ITA No. 165/De1J2009 vide order dated 10 September, 2009 and the order is on record. The relevant paragraph is reproduced hereinbelow: Firstly, we shall proceed to see as to whether the Assessing Officer has complied the provisions of section 147 to 151 of the Act, as per law or not. In this case, the notice u/s. 148 was issued on 28.93.2007, after recording the reasons, which are mentioned in the assessment order itself. The AO thereafter issued noticed u/s. 142(1) to the assessee on 01. 11.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision in the case of M/s. S. Power Pvt. Ltd. vs. ITO in ITA No.6544/De1/2014 dated 29.04.2016 at pages 288 to 300 and the relevant decision in paragraph 16 is reproduced hereinbelow: In the present case also there was a failure on the part of the AO to comply with the mandatory requirement of disposing off the objections of the assessee, therefore, the reopening was not valid.' Accordingly, it can safely be held that the reopening done by the AO 147 r.w.s. 148 of the Act on the basis of incorrect reasons and without disposing off the objections raised by the assessee was invalid. In that view of the matter the impugned order passed by the Id. CIT(A) is set aside and the reassessment framed by the AO u/s.I47 r.w.s. /43(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon orders of the authorities below. 5. I have considered the rival submissions and perused the material on record. In the earlier first round proceedings before ITAT, the Tribunal while deciding the departmental appeal and cross objections of assessee vide order dated 30th January, 2012 restored the matter back to the file of Assessing Officer to redeciding objections of the assessee u/s 147 of the I.T. Act and addition on merit. The assessee filed objections to the reopening of the assessment before Assessing Officer. However Assessing Officer did not decide the objections of the assessee in the set aside proceedings. Therefore the reassessment orders are liable to be quashed. The issue is covered in favour of the assessee by or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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