SATISH YADAV,GURGAON vs. ITO, WARD-3, REWARI

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ITA 2435/DEL/2023Status: DisposedITAT Delhi16 November 2023AY 2011-12Bench: Dr. B. R. R. Kumar (Accountant Member)5 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the reasons recorded by the AO for reopening the assessment were based on incorrect facts. Consequently, the assessment was deemed void ab initio.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings based on the belief that the assessee had not filed a return of income. However, the assessee produced evidence of having filed the return for the relevant assessment year.

What were the issues?

The primary issue was the validity of the reopening of assessment and the notice issued under Section 143(3) when the initial premise of non-filing of return was factually incorrect.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, DELHI

Before: Dr. B. R. R. Kumar

For Appellant: Shri M.R Sahu, CA
For Respondent: Shri Atiq Ahmed, Sr. DR
Hearing: 13.11.2023Pronounced: 16.11.2023

ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 30.06.2023.

2.

The issue argued before us pertains to reopening of the assessment and issue of notice u/s. 143(3). We have gone through the page no. 3 of the paper book wherein the approval of the Ld. PCIT has been taken by the ITO. The said approval is scanned as under:-

3.

From the above we find that the Revenue Authorities held that the assessee has not filed return of income and hence the same has not been originally assessed. The assessee could produce the return filed on 30.03.2013 for the assessment year 2011-12 for the assessment year in question. The copy of the return of the computation of total income is as under:-

4.

From these facts it can be unequivocally held that the reasons recorded by the ITO and as approved by the Ld. PCIT are on wrong facts and hence quashed, the assessment is treated as void ab initio.

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