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TMI Blog2021 (9) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed for AY. 2009-2010 u/s. 144 R.W. 147 on 15/12/2016 was without jurisdiction, bad in law and invalid and having allowed the appeal erred in giving a direction to take necessary action to bring the escaped assessment to tax for the assessment-year 20102011, 2011-12 and 2012-2013 which was without jurisdiction. 2. The CIT(A) failed to note that in an appeal filed for the A Y 2009-2010 no direction could be given to re-open the assessments for AY 2010-2011, 2011-2012 AND 2012-2013 and that the direction given was not necessary for the disposal of the appeal and therefore the direction to reopen the assessments for 2010-2011, 2011-2012 and 2012-2013 has no legs to stand and must be quashed. 3. Without prejudice to Ground No: 2 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned AY 2009-10 either within the time allowed u/s. 139(1) of the Act or belatedly within one year from the end of the relevant AY by availing the benefit of sec. 139(4) of the Act. As such, the assessee is a non-filer. 3.1 subsequently, the AO received a specific information from Sub Registrar Office through the Intelligence Wing of the department i.e., the DIT (I&CI), that the assessee, being a developer, had entered into a Development Agreement cum GPA, vide Document No.4943/0S dated 07.05.2008* In view of this, as the assessee did not file the return of income for the impugned AY 2009-10, the AO had reason to believe that the income chargeable to tax on account of development agreement had escaped assessment within the meaning of sec. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e precise, the assessee received 17 flats as its share and disposed of the same during various AYs and realized the revenue to the extent of Rs. 1,64,97,000/-. The details of the same are given below for ready reference: Sl.No. AY No. of flats sold Amount of sale consideration received in Rs. 1 2009-10 3 22,57,000/- 2 2010-11 3 23,50,000/- 3 2011-12 9 91,90,000/- 4 2012-13 2 27,00,000/- Total 17 1,64,97,000/- 7.2 Further, it is stated by the AR of the assessee that the assessee did not file any return of income not only for the impugned AY 2009-10 but also subsequent AYs till date. Accordingly, it is an admitted fact that the assessee has not disclosed any income on account of development of flats an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act by the assessee firm for various AYs attracting penal provisions in terms of sec. 271F of the Act and prosecution in terms of sec. 276CC of the Act. 7.5 In view of this, during the course of appellate proceedings, the assessee was asked to furnish the details of computation of its income for various AYs and, in response thereto, the assessee has furnished only the details of the flats sold during various AYs, but without giving the income generated on account of sale of flats. In this regard, a scanned copy of the assessee's submissions giving the details of 17 flats sold during the AYs 200910 to 2012-13, is extracted at page No. 25 & 26 of CIT(A)'s order. 7.6 As seen from the above, it is clearly evident that the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an re-open the assessment beyond the period of limitation u/s 149 of the Act, on the basis of findings and direction issued by the First Appellate Authority i.e. CIT (A), apart from the Hon'ble ITAT, Hon'ble High Court and Hon'ble Supreme Court, as the case may be. 6. Aggrieved by the order of CIT(A), the assessee is in appeal before the ITAT. 7. Before us, the ld. AR of the assessee submitted that the CIT(A) having allowed the appeal of the assessee by quashing the assessment order passed for AY 2009-10 u/s 144 rws 147 of the Act, erred in giving direction to the AO to take necessary action to bring the escaped assessment to tax for the AYs 2010-11, 2011-12 and 2012-13 which is without jurisdiction. He contended that under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of sec. 147 of the Act, for other AYs 2010-11, 2011-12 and 2012-13. In view of this, I am of the considered opinion that income in respect of 14 flats ta be brought to tax in the hands of the assessee in the AY 2010-11,2011-12 and 2012-13." 9.1 In view of the above, we do not find any infirmity in the directions of the CIT(A) u/s 150 of the IT Act for the AYs 2010-11, 2011-12 and 2012-13. Accordingly, we uphold the order of the CIT(A) and dismiss the ground No. 1 to 3 raised by the assessee in this regard. 9.2 As regards ground No. 4 that the CIT(A)'s computation of turnover arising on sale of flats for each of the AYs 2010-11, 2011-12 and 2012-13 is disputed, we direct the AO to examine the computation of turnover for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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