SMT. KANCHANA BAI CHORDIA,CHENNAI vs. ITO, NCW - 5 (1), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 05.12.2019 relevant to the assessment year 2010-11.

Brief facts of the case are that the assessee filed her return of income for the assessment year 2010-11 on 31.03.2011 declaring total income of ₹.1,99,990/- and the same was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. Subsequently, the return was selected for scrutiny and after following due procedures, the Assessing Officer has completed the assessment under section 143(3) of the Act dated 26.03.2013 by assessing the total income of the assessee at ₹.44,10,951/- after making addition towards disallowance of deduction claimed under section 35(1)(iii) of the Act of ₹.2,50,000/- and addition towards long term capital gains tax. On appeal, the ld. CIT(A) dismissed the appeal of the assessee.

On being aggrieved, the assessee is in appeal before the Tribunal. By relying upon the grounds of appeal, the ld. Counsel for the assessee prayed for grant of relief under section 54 of the Act.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, the assessment under section 143(3) of the Act was completed on 26.03.2013 by determining the total income of the assessee at ₹.44,10,950/-. In the appellate order, the ld. CIT(A) has noted that the assessment was reopened under section 147 of the Act and the reassessment was completed on ₹.51,89,118/-. 19.12.2017 determining total income at The said reassessment completed under section 147 of the Act dated 19.12.2017 was challenged before the ld. CIT(A), who on due consideration has dismissed the appeal. On further appeal, vide order in & 2681/Chny/2018 dated 14.08.2019, the Tribunal has allowed the appeal.

Since the assessee has initially preferred an appeal against the reassessment order under section 147 of the Act dated 19.12.2017 against which, the assessee filed an appeal before the ld. CIT(A) and the same was concluded by the ld. CIT(A) vide his order dated 29.06.2018, against which, the appeal filed before the ITAT has also been concluded vide Tribunal’s order in & 2681/Chny/2018. Since the assessee has again filed another appeal against the original assessment order under section 143(3) of the Act dated 26.03.2013 with a delay of 2002 days by raising the issues already adjudicated in the appeal filed against the order under section 147 of the Act, we are of the opinion that the ld. CIT(A) has correctly dismissed the appeal on both the counts of delay and non-maintainability of the appeal filed by the assessee. We find no reason to interfere with the order passed by the ld. CIT(A).

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 05th May, 2022 in Chennai.