9911796707
TMI Blog2025 (1) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Jaipur DCIT, Central Circle-29, New Delhi CIT (A)-30, New Delhi's order dated 26.10.2023 and DIN ITBA/APL/M/250/202324/1057405742 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 2. 3813/Del/2023 for AY: 2014-15 M/s. ACCIL Corporation Pvt. Ltd., Jaipur DCIT, Central Circle-29, New Delhi CIT (A)-30, New Delhi's order dated 16.11.2023 and DIN ITBA/APL/M/250/202324/1057976415 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 3. 3812/Del/2023 for AY: 2015-16 M/s. ACCIL Corporation Pvt. Ltd., Jaipur DCIT, Central Circle-29, New Delhi CIT (A)-30, New Delhi's order dated 16.11.2023 and DIN ITBA/APL/M/250/202324/1057976622 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 4. 3866/Del/2023 for AY: 2012-13 DCIT, Central Circle-29, New Delhi M/s. ACCIL Corporation Pvt. Ltd., Jaipur CIT (A)-30, New Delhi's order dated 26.10.2023 and DIN ITBA/APL/M/250/202324/1057405742 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 5. 344/Del/2024 for AY: 2014-15 JCIT (OSD), Delhi M/s. ACCIL Corporation Pvt. Ltd., Jaipur CIT (A)-30, New Delhi's order dated 16.11.2023 and DIN ITBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi CIT (A)-30, New Delhi's order dated 24.11.2023 and DIN ITBA/APL/M/250/202324/1058220103 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 15. 348/Del/2024 for AY: 2014-15 JCIT (OSD), Delhi, Central Circle-29, Delhi M/s ACCIL Steel Processors Pvt. Ltd., New Delhi CIT (A)-30, New Delhi's order dated 24.11.2023 and DIN ITBA/APL/M/250/202324/1058220103 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 16. 987/Del/2024 for AY: 2015-16 JCIT (OSD), Delhi, Central Circle-29, Delhi M/s ACCIL Steel Processors Pvt. Ltd., New Delhi CIT (A)-30, New Delhi's order dated 13.12.2023 and DIN ITBA/APL/M/250/202324/1058716780 (1) involving proceedings under Section 153A r.w.s. 254/143 (3) of the Act. 2. Heard all these assessees as well as department at length. Case files perused. 3. Learned counsel representing all these three assessees submits at the outset that all of them plead their identical substantive grounds challenging validity of the corresponding impugned assessments; all framed on 23rd April, 2021, as time barred once under section 153 (3) of the Act. And that all these three taxpayers had earlier filed their respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessment order has verified the relevant facts. The AO in the assessment order has noted the relevant facts with respect to the filing of return under section 139 (1), processing thereof under section 143 (1) and pendency of any assessment as on date of search. Further, as regards to the incriminating material the AO has relied upon various statements recorded during the course of search or post search investigations and other material available on record. The merits of the material relied upon by the Ld. AO has been analyzed in detail in the other grounds of this appeal. This ground of appeal raised by the appellant is hereby dismissed." 5. The assessee's case in light of all the foregoing facts and as per section 153 (3) of the Act is that the impugned assessments are nonest in the eyes of law since not framed within the prescribed period of 9 months from the end of the financial year of the tribunal's remand order dated 28.02.2019. 6. Learned CIT-DR, on the other hand, vehemently submits that these assessees have not placed on record the exact particulars of the corresponding receipt of the remand order (s) hereinabove by learned Assessing Authority (ies) dealing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT (Judicial)? Ans: The word "received‟ occurring in Section 260A (2) (a) would mean received by any of the named officers of the Department, including CIT (Judicial). The provision at present names four particular officers i.e. the Principal Commissioner, Commissioner, Principal Chief Commissioner, and the Chief Commissioner of Income Tax. These are the only designations of the officers who could receive a copy of the order. In the absence of a qualifying prefix "concerned‟, the receipt of a copy of the order of the ITAT by any of those officers in the Department including the CIT (Judicial) will trigger the period of limitation. Q: (ii) Does limitation begin to run for the purposes of Section 260A (2) (a) only when a certified copy of the order of the ITAT is received by the 'concerned' CIT within whose jurisdiction the case of the Assessee falls notwithstanding that it may have been received by any other CIT, including the CIT (Judicial) prior thereto? Is it open to the Court to read the word 'concerned' into Section 260 A (2) (a) of the Act as a prefix to any of the officers of the Department named therein? Ans: In Section 260A (2) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (and not Section 260 A (2) (a) of the Act) and also prior to the decision in CIT v. Sudhir Choudhrie (supra). While the former decisions may not require reconsideration, they require to be reconciled with the latter decision in CIT v. Sudhir Choudhrie (supra). The decisions in CIT v. Arvind Construction Co. (supra) and CIT v. ITAT (supra) are of no assistance to the Revenue in its interpretation of Section 260 A (2) (a) of the Act. Q: (v) After the change of procedure where orders of the ITAT are pronounced in the open, is it incumbent on the Department through its DR or CIT (Judicial) to apply for a certified copy of the order of the ITAT and should limitation for the purposes of Section 260A (2) (a) be computed from the date on which such certified copy is made ready for delivery by the ITAT? Ans: While there is no requirement for the DR or CIT (Judicial) to apply for a certified copy of the ITAT, in any event under the extant ITAT Rules, a copy of the order is sent to the CIT (Judicial). In the context of Section 260A (2) (a) of the Act, once an order is listed for pronouncement in the ITAT, the DR or the CIT (Judicial) should be taken to be aware of the order. From that po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... altering the time from which limitation will begin to run for the purposes of Section 260 A (2) (a) of the Act? Ans: Instructions issued by the Department for its administrative convenience cannot alter the time when limitation would begin to run under Section 260A (2) (a) of the Act. To reiterate these administrative instructions are for the administrative convenience of the Department and will not override the statute, in particular, Section 260A (2) (a) of the Act." 10. Ms. Kaur has vehemently contested the assessees reference to the foregoing case-law on the ground that the same dealt with the prescribed limitation under section 260A of the Act for the purpose of filing a tax appeal than that dealing with framing of consequential assessment herein under section 153 (3) in the preceding paragraphs. 11. We are of the considered view that once their lordships have made it clear that time clock in section 260A starts ticking from the copy of the tribunal's order received by the CIT (Judicial) etc. than the officers "concerned", as the case may be, the legislature has used identical legislative expressions in section 153 (3) of the Act as well i.e. "received by the Principal Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
