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TMI Blog2021 (9) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in not considering that in view section 149(1)(b) of IT Act, no notice u/s 148 can be issued from end of relevant assessment i.e 31.03.2006 for A.Y 2005-06, after elapse of the period of 6 years i.e 31.03.2010. b. Because in case in hand the Ld. CIT(A) has erred in not considering that for A.Y 2005- 06, the last for issuing notice u/s 148 was on or before 31.03.2010, whereas the same was delivered to speed post counter Kolkata on 02.04.2012; as such the entire reassessment proceeding is bad in law and time barred. C. Because the Ld. CIT(A) has erred in not considering that original assessment order dated 18.12.2007 was framed u/s 143(3) and the assessee has disclosed material facts fully and truly, as such the A.O ought to have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case was completed u/s 143(3) of the Act and that the notice u/s 148 of the Act was issued to the assessee after completion of four years and that there was no allegation in the notice that any income chargeable to tax has escaped assessment because of the failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment for the assessment year under consideration. It has been further submitted that despite time and again requests, the assessee has not been supplied the reasons recorded by the Assessing Officer for reopening of the assessment. 4. Before proceeding further, it will be appropriate to reproduce the relevant provisions of section 147 of the Act in this respect: "Income escaping a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the end of the relevant assessment year unless there is a case that any income of the assessee has escaped assessment because of the failure of the assessee to disclose fully and truly all material facts necessary for assessment. 6. Now, the case of the assessee is that the relevant assessment year under consideration, A.Y is 2005-06 and that the notice u/s 148 of the Act would have been issued to the assessee before the lapse of four years i.e. by 31.03.2010. That however, the notice u/s 148 of the Act, in this case, was delivered to the post-office on 2nd April 2012 i.e. after a period of six years which was time-barred. The ld. counsel has further invited our attention to the copy of the notice and submitted that there was no alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the assessee submitted that the assessee had applied for copy of the reasons recorded for re-opening of the assessment for a number of occasions and had also followed up by visiting the AO and that the reasons were not furnished to the assessee till now. She pointed out that the ld. D/R agreed to furnish a copy of the reasons recorded. The assessment record was to be produced by the ld. D/R before the Bench but till date it was not done. She further pointed out that no reasons recorded were furnished to her despite making an application under the RTI Act on 19.04.2019. Thus, she submits that adverse inference should be drawn and the case be decided in accordance with law. The ld. D/R Smt. Ranu Biswas, Addl. CIT sought one day tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral applications including the application under RTI Act, and despite time and again orders of the Tribunal and despite assurance of the ld. DR, the Department has failed to produce on file the necessary assessment records and the copy of the reasons recorded by the Assessing Officer for reopening of the assessment. It was clearly mentioned in the order dated 30.03.2021 and order dated 01.04.2021 of this Tribunal that on the failure of the Department to produce relevant records, adverse inference will be drawn. Thereafter, the case was adjourned for several times and finally fixed for hearing for today i.e. 05.08.2021. However, the ld. DR has stated at bar that she is unable to produce on file the relevant assessment record/copy of reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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