MOHAMMED JAVED SULTAN,BUXI BAZAR, CUTTACK vs. ITO WARD-2(3) CUTTACK, CUTTACK

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 31.8.2023 in in Appeal Appeal No. No.CIT(A), Cuttack/10392/2018 Cuttack/10392/2018-19 for the assessment year 2011 2011-12.

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P a g e 2 | 5 Ld Sr DR agreed that the original return u/s.148 of the Act had been filed by the assessee. It was the submission that once the assessee failed to file return in response to section 148 of the Act electronically, the reasons recorded cannot be provided to the assessee. It was the submission that the return u/s.148 has to be filed electronically by filing check test as required in the electronic form for the different section in the proper format.

5 We have considered the rival submissions. The submission as made by ld Sr DR is nothing but hassle. After the decision of Hon’ble Supreme Court in the case of GKN Drive Shafts India Ltd (supra), the law in respect of reopening has now been amended and it has been made compulsory for the reasons recorded to be provided and after receiving the objection to the reasons recorded, the Assessing Officer will proceed to make the assessment. Once the Assessing officer issues notice u/s.148 of the Act, if the assessee chooses to file his return in response to said notice, the liberty is available with the assessee. If the assessee does not file his return in response to said notice, obviously, it would be treated the case of no return but that cannot be a ground for the purpose of providing the reasons recorded for the purpose of issuance of notice u/s.148 of the Act . A perusal of the paper book also shows that the assessee has been provided for the reasons recorded on 14.3.2019 after passing of the assessment order Before ld CIT(A) , assessee has challenged the issue of jurisdiction as reasons were not provided till the P a g e 3 | 5 completion of assessment proceedings though as per the assessee, hehas duly complied with the notice issued u/s 148 by stating that return filed u/s.139(1) be treated as return filed in response to notice u/s.148. Ld CIT(A) dismissed the appeal of the assessee for non-prosecution. Assessee is an individual and not conversant with the faceless appellate system. Therefore, the assessee could not follow the appellate proceedings and failed to comply on the opportunity given by ld CIT(A). Since the reasons have been supplied to assessee, therefore, in the interest of justice, the matter is restored to the file of ld CIT(A) for readjudication after providing assessee an opportunity of being heard and also after disposed-off the objections raised by the assessee against the reopening of assessment.

Order dictated and pronounced in the open court on 30/04/2024.