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TMI Blog2023 (6) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER SONJOY SARMA, JM : The present appeal has been preferred by the assessee against the order dated 27.06.2019 passed by the Ld. Commissioner of Income Tax (Appeals) -10, Kolkata [hereinafter referred to as the CIT(A)] relevant to AY 2013-14. 2. The issue raised in ground no. 1 is against the order of ld. CIT(A) upholding the reopening of assessment proceeding and the consequent ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act was complied with by the assessee by filing a return of income on 16.05.2017 and the AO was requested to supply the reasons recorded for reopening the assessment u/s 147 of the Act which was provided vide letter dated 07.04.2017. The assessee has filed objections to the issuance of notice u/s 148 of the Act on 24.04.2017 and 11.09.2017 raising objecting to the reopening on the ground that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the submissions of the assessee, dismissed the appeal on both the issues. 5. After hearing rival contentions of the parties and perusing the material available on record, we observe that undisputedly the case of the assessee was reopened on the ground the long term capital gain to the tune of Rs. 18,51,387/- has escaped assessment. We note that the assessee has objected to the initiation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s total non-application mind at the end of ld. AO. Considering these infirmities and non-disposal of objections by the AO, we are of the considered view that assessment proceedings as well as reassessment order have been framed in mechanical manner and without application of mind and therefore reopening of assessment cannot be allowed in a casual manner. Considering these facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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