M/S. PAWAR CONSTRUCTION PVT. LTD,RATNAGIRI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, RATNAGIRI

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ITA 283/PUN/2020Status: DisposedITAT Pune22 September 2021AY 2006-073 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 ends of justice would be met by setting aside the impugned order. The matter was restored to the file of the CIT(A) to pass a fresh order after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A). The assessee argued that the reassessment under Section 147 was bad in law as a prior assessment under Section 143(3) was completed with proper application of mind, and the notice under Section 148 was a change of opinion.

What were the issues?

Whether the reassessment proceedings initiated under Section 147 were valid when a prior assessment under Section 143(3) had already been completed, and if the notice for reassessment constituted a change of opinion.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Vitthal Bhosale

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-2, Kolhapur on 02-12-2019 in relation to the assessment year 2006-07.

2.

We have heard the ld. DR through Virtual Court and perused the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the reassessment proceedings were initiated and the assessment was completed u/s.143(3) r.w.s.147 of the Income-tax Act, 1961 (hereinafter called ‘the Act’) on 22-12-2010 determining total income at Rs.1,96,653/-.

The ld. first appellate authority dismissed the appeal ex parte qua the assessee. The assessee through ground no.1 submitted that “the ld.

M/s. Pawar Construction Pvt. Ltd., CIT(A) has erred in law in confirming additions made on account of re-opening of assessment u/s.147 of the Act, when such bad in law as assessment u/s.143(3) was completed with proper application of mind and that issuance of notice u/s.148 r.w.s.147 is nothing but change of opinion”. In view of the foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). We order accordingly and direct the ld. CIT(A) to pass the order afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th October, 2021.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 04th October, 2021 सतीश

M/s. Pawar Construction Pvt. Ltd.,

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