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

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

:-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.

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.

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