SHRI MUKESHBHAI OTAJI VANZARA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

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ITA 680/AHD/2017Status: DisposedITAT Ahmedabad05 October 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were vitiated due to the non-furnishing of reasons for reopening. The matter was remitted to the Assessing Officer to provide the reasons and deal with objections.

What were the facts?

The assessee's appeals were against reassessment orders. The assessee contended that the reasons for reopening the assessment were not provided.

What were the issues?

Whether reassessment proceedings are valid if the reasons for reopening are not provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

ITA Nos.680 & 681/Ahd/2017 Assessment Years: 2010-11 & 2012-13 Page 1 of 2

IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “SMC” BENCH, AHMEDABAD [Coram: Pramod Kumar AM]

ITA Nos.680 & 681/Ahd/2017 Assessment Years: 2010-11 & 2012-13 Mukeshbhai Otaji Vanzara, ......…………......Appellant 13, Satyanarayan Chawl, Chamanpura, Ahmedabad – 380 002. [PAN: AFYPV 3455 R]

Vs.

Income Tax Officer, Ward – 6(1)(1), Ahmedabad. .......................Respondent

Appearances by:

P.F. Jain for the Appellant Sonia Kumar for the Respondent

Date of concluding the hearing : 11.10.2018 Date of pronouncing the order : 15.10.2018

O R D E R These two appeals are directed against two separate orders, both dated 30th 1. January, 2017, passed by the learned CIT(A), in the matter of assessments under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter), for the assessment years 2010-11 & 2011-12.

2.

When these appeals were taken up for hearing, learned counsel for the assessee pointed out that in none of these cases, the reasons for reopening have been supplied to the assessee. He submits that for this short reason alone, the impugned reassessment proceedings must be quashed.

3.

Leaned Departmental Representative, on the other hand, submits that even if reasons for reopening the assessment are not furnished to the assessee, at best the matter can be restored to the file of the Assessing Officer so that an illegality can be rectified at the stage at which it has crept in.

ITA Nos.680 & 681/Ahd/2017 Assessment Years: 2010-11 & 2012-13 Page 2 of 2

4.

Having heard the rival contentions and having perused the material on record, I deem it appropriate to remit the matter to the file of the Assessing Officer for furnishing the reasons for reopening the impugned assessments, for dealing with the objections, if any, of the assessee against reopening, and for thereafter framing the assessments, if so necessary, in accordance with the law. I order accordingly.

5.

In the result, the appeals are allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 15th day of October, 2018.

Sd/- Pramod Kumar (Accountant Member) Dated: Ahmedabad, the 15th day of October, 2018.

PBN/*

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File

By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

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