Loading judgment…
No AI summary yet for this case.
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.
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.
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
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.
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