TMI Blog2022 (10) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... he mandatory requirement of section 147 and 148 of the Act. Consequently, the impugned reassessment order passed u/s 147 r.w.s 143(3) of the Act is not sustainable being bad in law and, thus, the same is quashed. Accordingly, the legal grounds of the assessee are allowed. - ITA No. 6719/Del/2017 - - - Dated:- 29-9-2022 - SHRI C. M. GARG , JUDICIAL MEMBER Assessee by : None Revenue by : Shri Mithalesh Kr. Pandey , Sr. DR ORDER This appeal filed by the assessee is directed against the order dated 31.08.2017 of the CIT(A)-18, New Delhi, relating to Assessment Year 2009-10. 2. The grounds raised by the assessee read as under : - 1. That the orders of the Income Tax Officer is illegal, perverse and unsustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the income derived from the business and interest could not be levied on the frivolous additions in the income. 8. That entire approach of the income tax Officer is illegal and contrary to the provisions of law. 9. That the appellant crave leave to produce documents and such other evidence as may be necessary for proper adjudication of the case. 10. That the assessee is 75 years and was not well during the assessment proceedings. The notice u/s 143(2) was issued on 08.11.2016 and fixed for 15.11.2016. The orders were issued on 26.12.2016. The assessee was not given sufficient time to submit / collect all the information. 11. That the appellant reserves his right to amend, add, alter any or all grounds of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e questionnaire which was served on the assessee on 15.11.2016, the reply of which was filed by the assessee and also produced documents. The AO had not provided due opportunity of hearing to the assessee. From the grounds, I further note that in support of the legal contention that the basis of issuance of notice u/s 148 of the Act was non-filing of the return, whereas the assessee had filed the return of income and copy of the same was filed on the record at the time of assessment proceedings. To support this contention, the copy of acknowledgement of return of income for AY 2009-10 filed on 31.03.2009 has been placed on record. Precisely in grounds No.1, 2 and 3, the legal contention of the assessee are based on two counts viz., firstly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2016 fixing the hearing on 15.11.2016 and Shri Mayur Bhargava, CA, AR of the assessee attended the assessment proceedings and submitted details which were examined and placed on record. Therefore, we decline to accept the contention of the assessee that the AO has not provided due opportunity of being heard to the assessee. Accordingly, ground No.2 being bereft of merit is dismissed. 6. Regarding grounds No.1 and 3, in the present case, from the copy of the reasons recorded by the AO for initiating proceedings u/s 147 and notice u/s 148 of the Act, I observe that the AO has recorded the following reasons at the time of initiating re-assessment proceedings:- As per AIR information available on record that the assessee has purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r receipt of notice u/s 147 of the Act on 31.03.2016 declaring the same taxable income which was declared in the original return of income. The AO has not negated the fact that the assessee had filed return of income for AY 2009-10 under acknowledgement No. 3201000690 on 31.07.2009. I may point out that the AO has noted the date of filing of return as 31.07.2009 which seems to be incorrect, but, the statement of facts and copy of the same at Annexure B reveals that it was filed on 31.03.2009 and statement of facts also reveals the same date. Be that as it may, I clearly observe that the AO has not negated the fact that the assessee hd filed return of income for AY 2009-10 much earlier in the year 2009 before the initiation of reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 with Assessing Officer, Ward-1(1), Ghaziabad. These glaring facts have not been controverted by the Learned DR except submitting that the assessee did response to the letter issued by the AO. Therefore, these facts cannot be taken for consideration in respect of legal grounds of assessee. 10. On careful consideration of rival submissions, I am of the considered opinion that assessee has successfully demonstrate that PAN No. BAHPS3364R and filed return of income for A.Y. 2009-10 on 18.02.2010 whereas the Assessing Officer in the reasons recorded for reopening the assessment stated that no return has been filed by assessee. This shows casual approach of Assessing Officer in initiating reassessment proceedings on the basis of incomplet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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