TMI Blog2018 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e back the matter to the file of the Assessing Officer with a direction to dispose off the assessee’s objections by passing speaking order thereon and thereafter, to proceed with the reassessment proceeding, if required, as per law. Set aside the impugned order passed by the Ld CIT(A) with direction to the Assessing Officer for passing a speaking order on assessee’s objections and thereafter can proceed further, if required, as per law - ITA No.03(Asr)/2017 - - - Dated:- 29-6-2018 - SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER For The Appellant : Sh. Gunjeet Singh Syal (Ld. Adv.) For The Respondent : Sh. S. S. Negi (Ld. DR) ORDER PER N.K.CHOUDHRY, JM: The instant appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, Jalandhar is against law facts of the case. 8. That interest u/s 234A, 234B 234C has wrongly been charged. 9. Any other ground pressed at the time of hearing. 3. The brief facts of the case are that in the instant case, the income of the assessee was assessed for the relevant year under consideration u/s 143(3) of the Act on 24.11.2011. Thereafter, the notice u/s 148 was issued on receiving the information from the Director of Income Tax, (ICI), Chandigarh, thereafter, the re-assessment has been started u/s 147 of the Act and notice dated 04.06.2014 u/s 142(1) was issued along with reasons for reopening for appearance on 19th June, 2014, which remained uncomplied with. Again notice u/s 142(1) dated 03.03.2015 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Officer without meeting out the ground No.1 specifically. Therefore, the assessee is in appeal before us. 4. At the outset, the Learned Counsel for the appellant Sh. Gungeet Singh Syal, Ld. Advocate submitted that the reassessment proceedings have been started by the Assessing Officer by issuing a relevant notices according to the Act and the assessee specifically filed written submission vide letter dated 25th March, 2015 objecting to the proceedings, which was never been disposed of by the Assessing Officer and even otherwise the Ld. CIT(A) also failed to pass a reasoned order on this particular aspect. Therefore, in view of the judgment rendered in the case of GKN Driveshafts (India) Ltd. vs. DCIT [2003] 259 ITR 19 (SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f objections by the AO. The assessee had filed letter dated 25.03.2015 wherein it had raised certain objections to the reasons recorded by the AO (Page 18 of paper book). The AO without disposing the said objections proceeded to frame the impugned Assessment. The Courts have consistently held that the precondition is jurisdiction conferring on the AO to reopen the assessment and their non fulfillment renders the initiation itself abinitio void. Where such action of executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, Courts, issue appropriate orders or directions to prevent such consequences. The Courts have consistently warned the department not to hara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars. According to mandate of the Apex Court in the aforesaid case, the Noticee on receipts of reasons recorded by the Assessing Officer u/s 147 of the Act, is entitled to file objection(s) to issuance of notice and filed, if any, then the Assessing Officer is bound to dispose off the same by passing a speaking order before proceeding with the assessment proceedings. We are in agreement with the argument of the Ld. DR qua non-compliance of direction of Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2002] 125 Taxman 963, to the effect that on receipt of objection given by assessee to notice under section 148, Assessing Officer is bound to dispose off the objections by passing a speaking order, would not make reassessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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