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TMI Blog2010 (3) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... f account and for paying commission to arrange such accommodation entry. 2. The learned counsel for the assessee at the very outset submitted that assessment has been framed under sec. 147 read with sec. 143(3) of the Income-tax Act, 1961. Assessee has challenged the reopening of the assessment before the Learned First Appellate Authority. Learned CIT(Appeals) did not adjudicate this ground of appeal on merit because Learned CIT(Appeals) has deleted the addition. With the aid of Rule 27 of the ITAT Rules, he sought to defend the order of the Learned CIT(Appeals) on this issue also. He contended that since the additions have been deleted, therefore, assessee deem it not necessary to challenge the order of the Learned CIT(Appeals) but if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, he has received certain information from Investigation Wing of the Income-tax Department, New Delhi. The information received by the Assessing Officer is in respect of the fact that certain entities were operating and providing accommodation entries in Delhi. Assessee has received share application money of ₹ 5 lacs from M/s. Ankur Distributors vide Cheque No. 268613 on Ist of June 2000. Assessing Officer sought to reopen the assessment and issued a notice under sec. 148 on 31.3.2008. The learned counsel for the assessee while taking us through the reasons recorded by the Assessing Officer for reopening of the assessment, available at page 11 of the paper book contended that from perusal of these reasons, it is nowhere reveals tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that money was received through account payee cheques. It has filed PAN and certificate of incorporation in respect of M/s. Ankur Distributors. It has also filed Board's resolution, copy of acknowledgement of ITR. Thus, assessee has identified the applicant. 5. We have duly considered the rival contentions and gone through the record carefully. Rule 27 of ITAT Rules, 1963 has a direct bearing on the controversy, therefore, it is salutary upon us to take cognizance of this rule. It reads as under: "The respondent, though he may not have appealed, may support the order appealed against on any of the grounds decided against him". 6. This rule clearly stipulates that respondent even if not filed any appeal before the ITAT, he can support t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information supplied by the investigation wing and sought to reopen the assessment. Taking into consideration the past history of the assessee's assessment, wherein originally assessment was framed under sec. 143(3) and a reassessment was also framed under sec. 147 read with sec. 143(3) of the Act. We are of the view that the Assessing Officer was not justified to reopen the assessment again without pointing out specific failure on the assessee. Learned CIT(Appeals) ought to have adjudicated this issue while deciding the appeal of the assessee. The assessee has raised a specific ground in this respect, therefore, we allow that ground of appeal and quash the assessment. 7. Since we have heard the issue on merit also, we find that Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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