Shri Mansingh M.Ahuja, Baroda v. The ACIT.,Cent.Circle-2,, Baroda

ITA 3046/AHD/2008 | 2004-2005
Pronouncement Date: 18-03-2011 | Result: Allowed

Appeal Details

RSA Number 304620514 RSA 2008
Assessee PAN ADGPA3129D
Bench Ahmedabad
Appeal Number ITA 3046/AHD/2008
Duration Of Justice 2 year(s) 6 month(s) 20 day(s)
Appellant Shri Mansingh M.Ahuja, Baroda
Respondent The ACIT.,Cent.Circle-2,, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 18-03-2011
Date Of Final Hearing 08-03-2011
Next Hearing Date 08-03-2011
Assessment Year 2004-2005
Appeal Filed On 28-08-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND MUKUL KR. SHRAWAT JUDICIAL MEMBER) ITA NO.3043 TO 3046/AHD/2008 [ASSTT. YEAR : 2001-2002 TO 2004-2005] SHRI MANSINGH MAHUJA PROP. M.M. & SONS GAYATRI CHAMBERS ALKAPURI PAN : ADGPA 3129 D VS. ACIT CC-1 BARODA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI D.C. PATWARI O R D E R PER BENCH : THESE ARE FOUR APPEALS BY THE ASSESSEE AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX(APPEALS)-IV AHMEDABAD A RISING OUT OF THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 153A(B) R.W.S. 143(3) OF THE INCOME TAX ACT 1961. SINCE THE ISSUES RAISED I N THESE APPEALS ARE COMMON THE SAKE OF CONVENIENCE WE DISPOSE OF ALL THESE AP PEALS BY THIS COMMON ORDER. 2. IN ADDITION TO THE GROUNDS ALREADY RAISED BY THE ASSESSEE THE ASSESSEE FILED AN APPLICATION DATED 15-12-2008 SEEKING PERMI SSION TO RAISE THE FOLLOWING ADDITIONAL GROUNDS: THE NOTICE U/S.143(2) WAS ISSUED BY THE AO AFTER L APSE OF PERIOD OF ONE YEAR FROM THE DATE OF FILING OF RETURN AND THEREFOR E THE ASSESSMENT PROCEEDINGS WERE NOT VALIDLY INITIATED. THE IMPUGN ED ASSESSMENT IS THEREFORE ILLEGAL VOID AB INITIO AND SHOULD BE QUA SHED. 3. AT THE TIME OF HEARING BEFORE US THE LEARNED DR OBJECTED TO THE ADMISSION OF THE ADDITIONAL GROUNDS. HE HAS STATED THAT FOR ADJUDICATION OF THE ABOVE GROUNDS INVESTIGATION OF THE FACT WOULD BE R EQUIRED AND THEREFORE THE ABOVE ADDITIONAL GROUND SHOULD NOT BE ADMITTED AT T HIS STAGE. HOWEVER WE FIND THAT IN THE ASSESSMENT ORDER ITSELF THE AO HAS MENTIONED THE DATE OF FILING OF THE RETURN OF THE INCOME AS WELL AS THE DATE ON WHICH THE NOTICE UNDER SECTION 143(2) WAS ISSUED. THEREFORE SO FAR AS TH ESE CASES ARE CONCERNED WE ITA NO.3043 TO 3046/AHD/2008 -2- ARE OF THE OPINION THAT NO INVESTIGATION INTO THE F ACT IS REQUIRED. WE THEREFORE ADMIT THE ADDITION GROUND. 4. COMING TO THE MERIT OF THE ADDITIONAL GROUND WE FIND THAT FOR ALL THE YEARS UNDER APPEAL THE ASSESSEE HAD FILED RETURN O N 24-8-2005 AND THE NOTICE UNDER SECTION 143(2) WAS ISSUED ON 16-10-2006. BOT H THESE DATES ARE MENTIONED IN THE ASSESSMENT ORDER OF THE RESPECTIVE YEARS. THUS CLEARLY THE NOTICE UNDER SECTION 143(2) WAS ISSUED AFTER MORE T HAN ONE YEAR FROM THE END OF THE MONTH IN WHICH THE RETURN OF INCOME WAS FURN ISHED BY THE ASSESSEE. THEREFORE NOTICE UNDER SECTION 143(2) WAS ISSUED A FTER THE PERIOD OF LIMITATION PRESCRIBED UNDER SECTION 143(2) OF THE ACT. THE SA ME BEING TIME BARRED ARE QUASHED. THE ASSESSMENT FRAMED IN PURSUANCE OF SUC H NOTICE UNDER SECTION 143(2) CANNOT BE SUSTAINED THE SAME ARE CANCELLED. SINCE THE ASSESSMENT ITSELF IS CANCELLED VARIOUS GROUNDS RAISED BY THE ASSESSE E AGAINST THE QUANTUM OF THE ADDITIONS NEEDS NO ADJUDICATION. 5. IN RESULT ASSESSEES APPEALS ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 18 TH MARCH 2011 SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 18-03-2011 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD