MR. VINOD KUMAR P JAIN,BANGALORE vs. INCOME TAX OFFICER WARD-5(2)(2), BANGALORE

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ITA 1653/BANG/2017Status: DisposedITAT Bangalore24 November 2017AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the CIT(A) had not adjudicated the validity of the reassessment proceedings, the matter should be remanded back to the CIT(A) to decide this technical aspect first. The merits of the case would be decided thereafter.

What were the facts?

The assessee's appeal concerns the assessment year 2009-10 and challenges reassessment proceedings, an addition based on a statement without cross-examination, and interest charges. The CIT(A) had not decided the validity of the reassessment proceedings.

What were the issues?

The primary issue was the validity of reassessment proceedings, which the lower appellate authority had failed to decide. The Tribunal also noted the assessee's grievance regarding an addition made without cross-examination.

Which sections of the Income-tax Act were involved?

Section 147,Section 234A,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC-B’, BANGALORE

Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER

For Appellant: Shri C. R. Nulvi, C. A
For Respondent: Shri Palani Kumar, Addl. CIT

This appeal is filed by the assessee which is directed against the order of CIT (A) – 5, Bangalore dated 07.04.2017 for A. Y. 2009 – 10.

2.

The assessee has raised as many as 8 grounds. One of the grievances is regarding validity of reassessment proceedings u/s 147. Apart from this, the grievance on merit is about addition of Rs. 393,801/- on the basis of Statement of Mr. Mukesh Choksi without allowing his cross examination and the next grievance is about interest charged u/s 234A to 234C.

3.

Learned AR of the assessee submitted that the issue about validity of reassessment proceedings u/s 147 was raised before CIT (A) also but he has not decided the same and therefore, the matter should go back to his file for deciding this aspect and then to decide the issue on merit afresh. Learned DR of the revenue supported the orders of the authorities below.

4.

I have considered the rival submissions. I find that in fact, the issue about validity of reassessment proceedings u/s 147 was raised by the assessee before CIT (A) also but he has not decided the same and therefore, the matter has to go back to his file for deciding this aspect and then to decide the issue on merit afresh. I order accordingly. In view of this, no adjudication is called for on merit at the present stage because the issue on merit should be decided after decision on technical aspect.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

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