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TMI Blog2018 (7) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... f A.O. vide order dated 08.06.2010. Therefore, limitation period for passing the order under section 254/143(3) expired on 31.03.2012 whereas, the impugned assessment order was passed on 28.03.2014, therefore, it is time barred. The assessment order passed by the A.O. is time barred and as such, the entire proceedings have been vitiated and void abinitio - ITA. No. 6972/Del./2017 - - - Dated:- 9-7-2018 - Shri Bhavnesh Saini, Judicial Member For Assessee : Shri Ved Jain, Advocate Shri Ashish Goel, C.A. and Shri Rishab Jain, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. ORDER This appeal by assessee has been directed against the Order of the Ld. CIT(A)-23, New Delhi, dated 29.09.2017, for the A.Y. 2001-2002. 2. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.03.2014. 3. The assessee challenged the assessment order before the Ld. CIT(A) and it was contended that the assessment order passed is barred by limitation under section 153(2A) of the I.T. Act and addition of ₹ 9 lakhs under section 68 is unjustified. It was submitted that the Tribunal has given direction vide order dated 08th June 2010 to decide the issue afresh, after providing adequate opportunity to the assessee which is reproduced in the appellate order to the effect that After hearing both the sides, we set aside the issue raised in the additional ground regarding the addition of ₹ 9 Lacs to the file of the Assessing Officer with a direction to decide afresh after providing adequate opportunity to the assessee . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g contained in subsections (1) and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment under section, 146 or}in pursuance of an order, under section 250, section 254, section 263 or section 264^ setting aside or cancelling an assessment, may be made at any time before the expiry of one year from me end of the financial year in which the order under section 146 cancelling the assessment is passed by the Assessing Officer or the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner. 5.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the file of A.O. vide order dated 08.06.2010. Therefore, limitation period for passing the order under section 254/143(3) expires on 31.03.2012 whereas the impugned assessment order has been passed on 28.03.2014. Therefore, the same is barred by limitation. He has submitted that Ld. CIT(A) misunderstood the direction of the ITAT as well as provisions of Section 153(2A) of the I.T. Act. The issue is covered by the Order of Hon ble jurisdictional Delhi High Court in the case of Nokia India Private Limited vs. DCIT 2017-(9)-TMI-1298-Del.-HC, in which, in paras 22 to 25 it was held as under : 22. Having perused the impugned order of the ITAT carefully and the operative portions qua which the assessment order was set aside and the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and an 'assessment order' being set aside. When the assessment on an issue is set aside and the matter remanded, with a direction that the issue has to be determined afresh, Section 153 (2A) of the Actwould get attracted. 24. What is important to note is that, along with the insertion of sub-section (2A), sub-section (3) underwent a simultaneous change. It was expressly made subject to the provisions of sub-section (2A). This meant that Section 153 (3) would thereafter apply only to such cases where Section 153(2A) did not apply. In other words, in all instances of an AO having to pass a fresh assessment order upon remand where Section 153 (2A) would apply, the AO would be bound to follow the time- limit imposed by subsectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in Rajinder Nath (supra) was in the context of Section 153 (3) (ii) of the Act at a time when Section 153 (2A) of the Act had not been introduced since the relevant AY in that case was 1956-57. The said decision is, therefore, not of help to the Revenue. Conclusion 34. For all the aforementioned reasons, the Court holds that, in the present case, the assessment proceedings had to necessarily be completed by the AO within the time limit specified in Section 153(2A) of the Act. Inasmuch as the AO failed to do so, the impugned notice dated 14th September 2015 issued by the AO and all proceedings consequential thereto including the order dated 2nd December 2015 passed by the AO are hereby set aside. 35. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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