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Income Tax Appellate Tribunal, ‘ D SMC’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI RAMIT KOCHAR
आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER
This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-5, Chennai in ITA No.368/C.I.T(A)-5/2017-18 dated 29.06.2018 for the assessment year 2010-11.
Ms.S.Srinirajani represented on behalf of the Assessee and 2.
Ms.sumathy Venkatraman represented on behalf of the Revenue.
It was submitted by the ld.AR that the assessments came to be re-opened by issuance of notice u/s.148 of the Act on 29.03.2017 without assigning any reason for re-opening of the assessment.
Further, it was submitted that the ld.CIT(A) observed in para-6.2 at page-11 of his order that in the assessment order, the Assessing Officer stated the reasons for re-opening. It was submitted that the reasons recorded for the issuance of notice u/s.148 of the Act had not been issued to the assessee. It was a further submission that the assessee had no objection, if the issues in the appeal were restored to the file of the AO for re-adjudication after granting the assessee a copy of the reasons recorded for the purpose of reopening of the assessment in view of the decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd v ITO [2003] 259 ITR 19 (SC).
In reply, ld.D.R. vehemently supported the Orders of the Assessing Officer and the ld.CIT(A).
We have heard the rival contentions and perused the material available on record. As it is noticed that there is total violation of natural justice in so far as the reasons recorded for the purpose of reopening of assessment by issuance of notice u/s.148 of the Act has not been issued to the assessee, despite specifically being asked by assessee vide letter dated 27.09.2017 (paper book at pages 31-32), and their objections had not been taken into consideration, in view of the decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd v ITO referred to supra, the assessment order is set aside and issues in these appeal of assessee are restored to the file of Assessing Officer for re-adjudication after granting the assessee a copy of the reasons recorded for the purpose of reopening of the assessment. The Assessing Officer shall and will comply with the provisions of law as are expected of him.
In the result, the appeal filed by the assessee is partly allowed for statistical purposes.
Order pronounced in the open court after conclusion of hearing on 10th October, 2019, at Chennai.