M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

per the law and in absence of new material placed on record the re-opening

of the case is bad in law after four years as there is no fault on part of the

assessee.

and as regards the contention of the assessee that before the ld. CIT(A) the

date of furnishing the submission was fixed on 22.02.2023 but the order has

been passed on 20.02.2023, the ld. DR submitted let the assessee be given

12 ITA No. 150/JP/2023 M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur vs. DCIT one more opportunity of being heard on any arguments that has not been

made.

assessee should be given justice before the bench as the material is

already available on record and there is no new evidence or arguments to

be placed on record and therefore, the assessee seek justice before the

bench rather to send back before the ld. CIT(A).

on record and also gone through the judicial decision relied upon by both

the parities to drive home to their contentions. The bench noted that the in

the original assessment proceeding the issue related to the claim of the

assessee u/s. 80IA has been verified and the assessee has placed on

record all the details necessary to claim the said deduction vide point no. 5

of letter dated 02.10.2012 (APB-8 to13). Thus, in the original assessment

proceedings the claim has been considered by the ld. AO. The bench also

persuaded the reasons recorded for reopening of the case of the assessee

(APB-20) wherein while re-opening the case no new material placed on

recorded and the reasons so recorded shows that the same has been re-

13 ITA No. 150/JP/2023 M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur vs. DCIT opened merely based on the details already on record. The bench also

noted that to support the contentions so raised for re-opening of the case

the ld. AR of the assessee heavy relied upon the decision of the apex court

in the case of ACIT Vs. CEAT Ltd. 449 ITR 171(SC) wherein the apex court

has held that

“It is not in dispute that the assessment was sought to be reopened beyond four years. Therefore, all the conditions u/s. 148 of the income tax act for reopening the assessment beyond four years are required to be satisfied. Having gone through the reasons recorded for reopening, we are of the opinion that the conditions precedent for reopening of the assessment beyond four years or not satisfied. The assessment was on change of opinion. There are no allegations of suppression of material facts. Under the circumstances, no error has been committed by the High Court in setting aside the reopening notice under section 148 of the income tax act. We are in complete agreement with the view taken by the High Court. The special leave petition stands dismissed.”

Since, the fact of that case as decided by the apex court with that of the

case on hand wherein the issue has already been examined by the ld. AO

in the original assessment proceeding and from the reasons so recorded

there is no allegation of suppression of material facts by the assessee and

while reopening the assessment there is no new material placed on record.

Considering these facts, the reopening of the case is bad and illegal and

the same is quashed, consequently the ground no. 1 raised by the

assessee is allowed. As we have decided the appeal of the assessee on

technical ground, the ground no. 2 being on merits become educative in

14 ITA No. 150/JP/2023 M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur vs. DCIT nature and ground no. 3 being general in nature the same is not required to

be decided.

In the result, appeal of the assessee is allowed.

Order pronounced in the open court on 28/06/2023. Sd/- Sd/- ¼ lanhi xkslkbZ ½ ¼ jkBkSM deys’k t;arHkkbZ ½ (Sandeep Gosain) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 28/06/2023 *Ganesh Kumar आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- M/s Rajasthan State Road Development & Construction Corporation Ltd. izR;FkhZ@ The Respondent- DCIT, Circle-06, Jaipur 2. 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत xkMZ QkbZy@ Guard File (ITA No. 150/JP/2023) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत