TMI Blog2017 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... be quashed - Decided in favour of assessee. - WTA.No.9/Del./2016 - - - Dated:- 11-10-2017 - Shri Bhavnesh Saini, Judicial Member And Shri Prashant Maharishi, Accountant Member For Assessee : Shri Tej Mohan Singh, Advocate For Revenue : Shri Anshu Prakash, Sr. D.R. ORDER Per Bhavnesh Saini, J. M. This appeal by assessee has been directed against the order of the CWT(A)-14, New Delhi, dated 15th March, 2016 for A.Y. 2006-2007. 2. Briefly the facts of the case as noted in the assessment order are that in this case assessment for A.Y. 2006-2007 has been reopened after recording satisfaction and obtaining approval of Addl. CIT, Range-25, New Delhi, under section 17 of the Wealth Tax Act. The main allegations in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Learned Counsel for the Assessee, at the outset, submitted that the assessee filed letter dated 19.02.2014 before A.O. (PB-20) wherein she made a request to the A.O. to supply copy of the reasons recorded for initiating the proceedings under section 17 of the Wealth Tax Act. However, the same have not been supplied to the assessee. The Learned Counsel for the Assessee further submitted that the same request was made to the CWT(A) in the written submissions, copy of which is filed at pages 8 to 19 of the paper book along with copy of the letter filed before A.O. dated 19.02.2014 in which the assessee in para-2 submitted as under : 2. During assessment proceedings appellant requested for providing copy of reasons recorded before issui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant thereto could not be upheld. c. The above decision of Hon ble Delhi HC is further followed by ITAT Delhi bench in the case of Shri Balwant Rai Wadhwa Vs. ITO, in ITA No. I.T.A No. 4806/Del/10. The ITAT bench held that if reasons are not supplied to the assessee within the period of 6 years then it would be construed that assessment has not been validly reopened. 4.2. Learned Counsel for the Assessee submitted that since copy of reasons recorded for reopening of the assessment have not been supplied to the assessee, therefore, the issue is covered by the judgment of the Hon ble Delhi High Court in the case of Haryana Acrytic Manufacturing Co. vs. CIT (2009) 308 ITR 38 and order of ITAT, Delhi Bench in the case of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reopening of the assessment under Wealth Tax have not been supplied to the assessee within the period of limitation. Therefore, the issue is covered by judgment of Hon ble Delhi High Court in the case of Haryana Acrylic Manufacturing Co. vs. CIT (supra) and order of ITAT, Delhi Bench in the case of Shri Balwant Rai Wadhwa vs. ITO (supra). The Ld. CWT(A) instead of considering the issue in proper perspective did not decide the issue in accordance with law and merely confirmed the reopening of the assessment. The submissions of the assessee made before the A.O. and Ld. CWT(A) have not been rebutted by the department through any evidence or material on record. It, therefore, stands proved that the copy of the reasons for reopening of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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