SH. VARUN GUPTA,CHANDIGARH vs. ITO, W-3(3), CHANDIGARH

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ITA 616/CHANDI/2023Status: DisposedITAT Chandigarh04 June 2024AY 2016-17Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to address the crucial issue of jurisdiction regarding the reopening of assessment under Section 147. Therefore, the matter was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee claimed to have filed an original return of income for AY 2016-17 on July 4, 2016, while the reasons for reopening the assessment stated no return was filed. The CIT(A) did not adjudicate on this jurisdictional issue.

What were the issues?

Whether the reopening of assessment under Section 147 was valid when the assessee claimed to have filed a return, and whether the CIT(A) erred by not adjudicating this jurisdictional issue.

Which sections of the Income-tax Act were involved?

Section 147,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, “A” CHANDIGARH

Before: SHRI VIKRAM SINGH YADAV& SHRI PARESH M. JOSHI

For Appellant: Adv. राजवकओरसे/
Hearing: 28.05.2024Pronounced: 04.06.2024
13.

Accordingly, we set aside the impugned order of Ld. CIT(A) A.Y. 2016-17 7 with directions as aforesaid. We make it clear that the issues now raised by ld. AR of the Assessee as contended before us would not deter the Ld. CIT(A) to pass an order on merits of the case and our observations supra would in no way affect his powers u/s 250 of the Act while hearing and deciding the first appeal. Accordingly, the impugned order is set aside and the appeal is allowed as and by way of remand / denovo.

14.

In the result, appeal of Appellant/Assessee is allowed for statistical purposes.

Order pronounced on 04/06/2024.

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