TRENDZ FACILITIES MANAGEMENT,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

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ITA 953/CHNY/2019Status: DisposedITAT Chennai14 February 2020AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submissions and directed the CIT(A) to consider the specific ground regarding the applicability of the first proviso to Section 147. The CIT(A) was instructed to provide an effective opportunity and pass an appropriate order.

What were the facts?

The assessee challenged the reopening of assessment, arguing it was beyond the statutory time limit of four years without any failure to disclose material facts. The assessee also contended that the CIT(A) disposed of the appeal without deciding a specific ground raised.

What were the issues?

Whether the reopening of assessment was valid beyond the statutory time limit and if the CIT(A) properly adjudicated all grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ C ” BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI S. JAYARAMAN

Hearing: 13.02.2020Pronounced: 14.02.2020

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER : The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2 in dated 28.02.2019 for the assessment year 2010-11.

2.

The Ld.AR submitted that primarily, the assessee has challenged the reopening of assessment, which is bad in law for the reason that the Assessing Officer erred in reopening the assessment beyond the statutory

1.

:-2-: time of four years in the absence of any failure on the part of the assessee to fully and truly disclose material facts. In this regard, he invited our attention to page No.84 of the paper book, wherein the written submissions filed by the appellant before the Ld.CIT(A) is placed and submitted that the Ld.CIT(A) without deciding the submissions of the assessee in para 3 in it, has disposed the appeal and hence he pleaded that the Ld.CIT(A) may be directed to dispose the specific ground taken by the assessee therein, in accordance with law.

3.

We heard the rival submissions and find merit in the submissions made by the Ld.AR. We direct the Ld. CIT(A) to consider the specific ground raised by the assessee, supra, viz applicability of 1st proviso of section 147 in the assessee’s case, after giving effective opportunity and pass appropriate order as deemed fit.

4.

In the result, the appeal of the assessee is allowed.

Order pronounced on Friday, 14th February, 2020 at Chennai.

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