2022 (5) TMI 513 - AT - Income Tax

Reopening of assessment u/s 147 - claim of relief under section 54 - delay and non-maintainability of the appeal filed by the assessee - HELD THAT - Since the assessee has initially preferred an appeal against the reassessment order under section 147 of the Act dated 19.12.2017 against which, the assessee filed an appeal before the ld. CIT(A) and the same was concluded by the ld. CIT(A) vide his order dated 29.06.2018, against which, the appeal filed before the ITAT has also been concluded vide Tribunal's order 2019 (8) TMI 1817 - ITAT CHENNAI - Since the assessee has again filed another appeal against the original assessment order under section 143(3) of the Act dated 26.03.2013 with a delay of 2002 days by raising the issues already adjudicated in the appeal filed against the order under section 147 of the Act, we are of the opinion that the ld. CIT(A) has correctly dismissed the appeal on both the counts of delay and non-maintainability of the appeal filed by the assessee. We find no reason to interfere with the order passed by the ld. CIT(A). Appeal filed by the assessee is dismissed.

Summary

Issues: Appeal against assessment order under section 143(3) of the Income Tax Act, 1961 for the assessment year 2010-11; Claim of relief under section 54 of the Act; Delay and non-maintainability of appeal.

Analysis:

1. Assessment under section 143(3) of the Act: The appeal was directed against the order of the ld. Commissioner of Income Tax (Appeals) for the assessment year 2010-11. The Assessing Officer completed the assessment under section 143(3) of the Act by determining the total income of the assessee at a specific amount, making additions towards disallowance of deduction claimed under section 35(1)(iii) and long-term capital gains tax. The ld. CIT(A) dismissed the appeal of the assessee.

2. Claim of relief under section 54 of the Act: The assessee, aggrieved by the assessment, appealed before the Tribunal seeking relief under section 54 of the Act. The issue of this claim was pending before the ITAT through a miscellaneous petition. The ld. CIT(A) dismissed the appeal filed against the original assessment order under section 143(3) of the Act, citing that the issues raised were already adjudicated in previous appeals related to reassessment under section 147 of the Act.

3. Delay and non-maintainability of appeal: The assessee filed an appeal against the original assessment order under section 143(3) of the Act after a delay of 2002 days. The ld. CIT(A) held that since the issues raised were already decided in previous appeals, the appeal against the original assessment order was not maintainable in law. The Tribunal concurred with the CIT(A)'s decision, stating that the appeal was rightly dismissed on grounds of both delay and non-maintainability.

In conclusion, the Tribunal upheld the decision of the ld. CIT(A) and dismissed the appeal filed by the assessee. The order was pronounced on the 5th of May, 2022, in Chennai.