KAMAL KUMAR GODARA,FARIDABAD vs. ITO WARD - 1(3), FARIDABAD

When the matter was called for hearing, the ld. counsel for the assessee at the outset submitted that the assessee had inter alia raised objection to the proceedings initiated under Section 147 of the Act and issuance of notice under Section 148 of the Act both vide letter dated 22.06.2015 for Assessment Years 2008-09 and 2009-10. The Assessing Officer however has omitted to take note of the objections raised and completed the re-assessment without meeting the requirement of disposing of the objection and intimation thereto to the assessee. The CIT(A) in the first appeal has also ignored the contentions of the assessee in this regard. It was thus contended that as a consequence of non disposal of the objections so raised, the valuable right of the assessee to seek legal remedy was denied. It was thus contended that the re- assessment order in question passed in infringement of requirement of law is bad in law and thus nullity in the light of the judgment of the Hon’ble Supreme Court in GKN Driveshaft (I) Ltd. vs. ITO, (2003) 259 ITR 19 (SC).

The ld. DR for the Revenue, on the other hand, submitted that the matter may be restored to the file of the Assessing Officer for disposal of the objection as per the procedure laid down by the Hon’ble Supreme Court in GKN Driveshaft (I) Ltd. (supra) and to cure the procedural irregularity crept in the reassessement proceedings. 5. We have heard the rival submissions and perused the orders of Revenue Authorities. 6. The Hon’ble Supreme Court dismissed the SLP of the assessee in the case of Home Finders Housing Ltd. vs. ITO (2018) 94 Taxmann.com 84 (SC) against the judgment of the Hon’ble

In this view of the matter, we do not consider it necessary to delve into other legal and factual objections raised by the assessee as per its grounds of appeal