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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
आदेश / O R D E R Per Bench :
This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.08.2024 for the assessment year 2014-2015.
It was submitted by the ld. AR that the assessee is challenging the notice issued u/s.148 of the Act. It was the submission that the notice u/s.148 of the Act was issued on 29.03.2019. Ld.AR drew our attention to page 1 of the paper book which reads as follows :-
It was the further submission that the reasons for the reopening was sent for approval by the JCIT only on 31.03.2019. Ld. AR drew our attention to page 2 of the paper book, which is the copy of the approval granted by the JCIT, Range-29, Kolkata, which reads as follows :-
It was the submission that as the approval has been granted by the JCIT, the notice issued u/s.148 of the Act is liable to be quashed as the same is in violation of the provisions of Section 151(2) of the Act as is stood then. It was the submission that consequently the assessment order is liable to be quashed.
In reply, ld. Sr. DR submitted that in view of the provisions of Section 292BB of the Act and the assessee having not challenged the reopening before the Assessing Officer but has cooperated in the assessment proceedings, the reopening should not be quashed. It was fairly agreed by the ld. DR that in the order sheet details as available on the ITBA portal, there is no evidence of the approval being granted before 29.03.2019. Ld. Sr. DR has placed before us the order sheet entries, which reads as follows:-
Ld. Sr. DR vehemently supported the orders of ld. Assessing Officer and ld. CIT(A). 7. We have considered the rival submissions. Here it must be mentioned that when the matter was heard on 16.10.2025, the ld. DR was asked to provide the evidence to show that approval had been granted for the reopening on or before 29.03.2019. The order sheet entry made by the Tribunal reads as follows :-
In consequence to the order sheet issued by the Tribunal, the ld.Sr. DR has provided the order sheet from ITBA portal which has been extracted hereinabove. A perusal of the facts of the present case clearly shows that the notice u/s.148 of the Act has been issued on 29.03.2019 but the approval has been granted by the JCIT, Range-29 Kolkata on 31.03.2019. As the approval has been granted subsequent to the issuance of notice