GREEN VIEW DEVELOPERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(2), KOLKATA

None appeared on behalf of the assessee and Shri P.N. Barnwal, DR appeared on behalf of the revenue.

It was submitted by the ld. DR that the assessee has challenged the reopening of assessment and the reasons are recorded and shown at page nos. 11 to 14 of the Paper Book. It was further the submission that the ld. CIT (A) had upheld the reopening but had restored the issue of the assessment to the file of the ld. AO for denovo assessment. It

We have considered the submissions and perused the orders of the ld. lower authorities. A perusal of the assessment order of the impugned case shows that the same has been passed u/s 147 read with section 144 of the Act. The assessment order shows that there is no co- operation even before the assessment proceedings and documents sought have not been produced. A perusal of the order of the ld. CIT (A) shows that before the ld. CIT (A) the assessee has challenged the reopening. The ld. CIT (A) admittedly has considered the explanation and has made a statement that the submissions made by the assessee requires detail examination and verification and that prima facie it appears that there was some inadvertent and clerical error in reporting the figure of income in the computation sheet. He admittedly has not been given any finding in regard to the reopening. This is being so. In the interest of justice, the issues in this appeal are restored to the file of the ld. CIT (A) for adjudication and giving a finding on the reopening of the assessment which has been challenged before him. In circumstances, the appeal of the assessee is partly allowed for statistical purposes.

In the result, the appeal of the assessee is partly allowed for statistical purposes.