TMI Blog2021 (9) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the file, therefore, we hold that the reopening of the assessment, in this case, is bad in law. Accordingly, the impugned assessment order passed u/s 147 of the Act is hereby quashed. - Decided in favour of assessee. - I.T.A. No. 2318/Kol/2017 - - - Dated:- 1-9-2021 - Shri Sanjay Garg, Judicial Member And Dr. M. L. Meena, Accountant Member Shri Nilima Joshi, AR, appeared on behalf of the Appellant Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the Respondent ORDER Per Sanjay Garg , Judicial Member : The present appeal has been preferred by the assessee against the order dated 30.08.2017 of the Commissioner of Income Tax (Appeals)-22, Kolkata (hereinafter referred to as CIT ). 2. The assessee in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32/- as claimed by the appellant. f. Because the CIT(A) has dismissed the appeal in a cursory manner without considering the Contentions raised in memorandum of appeal and also without recording reasons as such the order passed by CIT(A) dated 30.08.2017 is in violation of principles of natural justice and liable to be set-aside. That in any view of the matter the appellant reserves his right to take any fresh grounds of appeal before hearing of appeal. It is therefore prayed that in the light of submissions made above relief may be allowed accordingly. 3. A perusal of the above reproduced grounds of appeal reveals that the assessee, inter alia, has contested the very validity of reopening of the assessment u/s 147 r.w.s 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ): Provided that where an assessment under sub- section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub- section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year. 5. As per the above reproduced provisions of section 147 of the Act, if an assessment has been completed by way of scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the reasons was supplied to the assessee despite several requests. The ld. counsel for the assessee, in this respect, has invited our attention to the letter dated 20.02.2019 addressed by the assessee to the Deputy Commissioner of Income Tax-3, Kolkata which for the sake of ready reference is reproduced as under: 7. The ld. counsel has further invited our attention to the letter dated 27.03.2019 addressed to this Tribunal by which it was informed to the Tribunal that despite making several requests and despite making application under RTI Act, the copy of the reasons recorded, if any, had not been supplied to the assessee. The contents of the said letter dated 27.03.2019 are reproduced as under: 8. Our attention h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nish the reason for re-opening to the assessee. The ld. counsel for assessee strongly objects and request the Bench to hear her arguments and draw adverse inference and decide the issue as per law. Last opportunity to Revenue. No further adjournments. Adjourned to 03/05/2021. 10. A perusal of the above orders of the Tribunal would show that the assessee from the very beginning has contested the very validity of the reopening of the assessment on the ground that there was no justifiable reason for the Assessing Officer to reopen the assessment in this case. 11. Considering the submissions of the assessee and to arrive at a correct conclusion, the ld. Departmental Representative has been time and again directed by this Tribunal to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
