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Income Tax Appellate Tribunal, DELHI BENCH: ‘F + SMC’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
1 ITA No. 7365/Del/2018
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F + SMC’ NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 7365/DEL/2018 ( A.Y 2010-11)
Anil Kumar Vs ITO C/o. Saurabh Gupta & Associates, Ward-1(1) C-12/114, First Floor, D. B. Plaza, Ghaziabad R. D. C, Raj Nagar, Ghaziabad, Uttar Pradesh (RESPONDENT) PAN: AODPK9862P (APPELLANT)
Appellant by Sh. Satyajeet Goel, CA Respondent by Sh. Pradeep Singh Gautam, Sr. DR
Date of Hearing 29.01.2020 Date of Pronouncement 18.02.2020
ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 27/08/2018 passed by CIT(A)-16, New Delhi for Assessment Year 2015-16.
The grounds of appeal are as under:-
“1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not admitting the revised grounds of appeal filed by the assessee which go to the very root of the matter and essential for effective adjudication of appeal therefore impugned order has been passed without observing the principles of natural justice.
That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not quashing the impugned
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reassessment order passed by Ld. AO u/s 147/143(3) and that too without complying the various mandatory condition of section 147 to 151 of Income Tax Act, 1961.
That in any case and in any view of the matter, action of Ld. CIT(A) in not quashing the impugned reassessment order framed by Ld. AO u/s 143(3)/147, is beyond jurisdiction, bad in law and against the facts and circumstances of the case.
That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making aggregate addition of Rs.3,99,000/- on account of unsecured loan received from various persons u/s 68 of Income Tax Act, 1961.”
During the relevant year, the assessee is carrying the business of photography and Mixing of videos in the name and style of M/s JSM Multimedia System. The assessee filed return of income u/s 139 (1) declaring in income of Rs. 1,64,650/- on 19/10/2010. The case was reopened u/s 147 of the Act. In response to notice u/s 148, the assessee filed return of income on 26/04/2017. The Assessing Officer made assessment u/s 147 read with Section 143(3) of the Act on 20/12017 and made addition of Rs. 3,99,000/- on account of unexplained cash credit u/s 68 and Rs. 49,730/- on account of unexplained deduction u/s 80C of the Act.
Being aggrieved by the assessment order, the assessee filed the appeal before the CIT(A). The CIT(A) dismissed the appeal.
The Ld. AR submitted that the CIT(A) has not adjudicated the ground of jurisdiction as relates to objection to assumption u/s 148 being not disposed off by the Assessing Officer. Therefore, the Ld. AR submitted that on legality
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and the validity of Section 148, the matter may be remanded back to the file of the CIT(A) for adjudicating the validity of Section 148 itself.
The Ld. DR relied upon the assessment Oder and the order of the CIT(A).
We have heard both the parties and perused the material available on record. From the perusal of the order of the CIT(A), it can be seen that whether reopening u/s 148 is valid or not has not been adjudicated upon by the Assessing Officer as well as the CIT(A). Thus, it will be appropriate to remand back this issue to the file of the CIT(A) for adjudicating the legal point. Needless to say, the assessee be given of opportunity for hearing by following principles of natural justice. We are not commenting on the merit of the case which is open to the CIT(A) to adjudicate there upon if the assessee fails on the jurisdiction issues itself.
In result, the appeal of the assessee is partly allowed for statistical purpose.
Order pronounced in the Open Court on 18th February, 2020.
Sd/- Sd/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 18/02/2020 R. Naheed