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TMI Blog2019 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 30.03.2015 framed u/s 144 r.w.s 147 of the Act is bad in law and deserves to be quashed. - Decided in favour of assessee. - ITA No. 4123/DEL/2016 - - - Dated:- 14-8-2019 - SHRI A.D. JAIN, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessee by: Shri Ved Jain, Adv, Shri Himanshu Agarwal, CA Revenue by: Shri N.K. Bansal, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER. This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 20, New Delhi dated 17.06.2016 pertaining to assessment year 2009-10 2. The sum and substance of the grievance of the assessee is that the CIT (A) erred in confirming the assessment by rejecting the contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are requested to furnish your reply within 3 days from the receipt of this letter in the enclosed proforma and also enclosed a legible self-attested photo copy of the PAN card, tn case you dd not have a -. you may apply for the same at the authorized service centre of NSDL/UTIISL and furnish a copy of the acknowledgment along with reply to this letter. As and when PAN is allotted, you send a legible self-attested photo-copy of the PAN card to this office. In case you are not assessed to tax, or your income is not taxable or below the minimum amount chargeable to tax, you are required to give details of the source of your financial transaction(s) alongwith copies of documents in support of your claim In case you wish to pay the due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment was reopened by Income Tax Officer, Ward 29(3), New Delhi. Vide letter dated 17.12.2014, the assessee raised objections in respect of the reasons recorded for reopening the assessment. This reply of the assessee is at pages 7 to 9 of the paper book. In this letter, the assessee once again clearly mentioned the Ward in which she filed her return for the year under consideration. It was made very clear to the Assessing Officer that the reasons recorded for reopening the assessment were recorded by the Income Tax Officer, Ward 29(3), New Delhi whereas the return was filed with Income Tax Officer, Ward 39(4), New Delhi with whom the jurisdiction lies. 6. Once again, disregarding the contents of the letter, objections were disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four weeks time to the assessee to seek their legal remedies after rejection of the objections of the assessee. In view of the fact that the AO has disposed of the objections of the assessee on 22.11.11 and passed the assessment order on 19.12.2011, it is clear that no such time was granted to the assessee. 6. The relevant observations of the Hon'ble High Court of Bombay in Bharat Jayantilal Patel [supra] reads as under: 21. For the first contention of Mr.Pardiwalla to be considered, it is material to note that on 11th September, 2014 the petitioner addressed a detailed communication setting out his objections to the recorded reasons. These objections which are elaborate run into about 9 pages. Thereafter, the petitioner p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner specifically invited the attention of the assessing officer to the directions in the case of Asian Paints (supra) and to the effect that if the assessing officer does not accept the objections to the reopening of the assessment or the reasons recorded, he shall not proceed further in the matter within a period of four weeks from the date of receipt or service of the said order on the assessee. Since the order dated 5th March, 2015 is stated to be rejecting the objections, then, the assessee prayed that for a period of four weeks from that order, no steps should be taken. 23. However, as has been rightly contended by Mr. Pardiwalla, ignoring this mandate in the decisions of this Court and the Hon'ble Supreme Court whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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