Panchanan Pradhan, Khurda vs. ITO, Khurda Ward, Khurda
In the result, appeal of the assessee is allowed on legal ground
ITA 10/CTK/2017[2009-10]Status: DisposedITAT Cuttack17 Dec 2019AY 2009-10
Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.10/Ctk/2017 (नििाारण वषा / Assessment Year :2009-2010) Panchanan Pradhan, Vs. Ito, Khurda Ward, Ashok Nagar, 2Nd Lane, Khurda Balugaon, Khurda स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Ajhpp 4713 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2019 घोषणा की तारीख/Date Of Pronouncement 17/12/2019 आदेश / O R D E R The Assessee Has Filed This Appeal Against The Order Of Cit(A)-1, Bhubaneswar, Dated 06.09.2016, For The Assessment Year 2009-2010, On The Following Grounds :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Order Passed By The Learned Assessing Officer Which Is Unjust, Illegal, Arbitrary, Without Jurisdiction, Contrary To The Provisions Of The Income-Tax Act, 1961 (Herein After Referred As 'The Act') & Has Been Passed In Gross Violation Of The Principles Of Natural Justice. 2. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Assessment Order Initiated U/S 147 Of The Act Without Having Any Reasons On The Self Same Facts, Which Has Been Considered By The Learned Assessing Officer In The Assessment Order U/S 143(3) Of The Act. 3. That, The Learned Cit (A) Has Committed Serious Error In Not Quashing The Assessment Order Wherein The Learned Assessing Officer Has Failed To Prove That The Alleged Income Escaped Owing To Failure On The Part Of The Appellant.
For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 143(3)Section 147Section 148
…aterial in the hands of the AO as he only perused the relevant assessment order and initiated the reassessment proceedings. Ld. Counsel vehemently pointed out that as per the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator of India, [2010] 320 ITR 561, if there is no new material in the hands of the AO, initiation of reassessment proceedings issuing notice u/s.148 of the Act is not valid. Ld. Counsel further submitted that the 3 assessee has submitted all relevant facts and circumstances before the AO during the course of assessment proceedings which are relevant for the purpose of framing ass…
