9911796707
TMI Blog2018 (8) TMI 2073X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1075 & 1432/Bang/2012) - - - Dated:- 3-8-2018 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNANT MEMBER For the Assessee : Shri V. Srinivasan, Advocate For the Revenue : Smt. P. Meenakshi, JCIT (DR) ORDER PER A. K. GARODIA, A.M.: Both these M. Ps. are filed by the assessee against a combined tribunal order in respect of two appeals of the assessee for same assessment year out of which, one appeal was directed against main order of CIT (A) and the second appeal was filed against the order passed by CIT (A) u/s 154. 2. As per Para 2 of the impugned tribunal order, it is noted by the tribunal that the appeal filed by the assessee against order u/s 154 has become infructous and the tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue submitted that the tribunal has merely restored back the matter and therefore, there is no apparent mistake. 5. We have considered the rival submissions. We find that it is noted by the tribunal in Para 5 of the impugned tribunal order that the assessee has not co operated with the AO in assessment proceedings and for this reason, the AO was compelled to pass ex parte order u/s 144 of the Act. Because of this, the tribunal considered it appropriate that the matter should go back to the AO for fresh decision. In the light of these facts, we examine the applicability of these two judgments cited in the M.P. filed by the assessee. Regarding the judgment of Hon ble Karnataka High Court rendered in the case of M/s Deepak Extrusions ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income and only thereafter, the assessee can seek reasons recorded by the AO and thereafter, objections can be raised and such objections are to be disposed of by the AO in respect of the validity of reassessment proceedings. Since, no return was filed by the assessee as requested by the AO as per notice u/s 148, there is no occasion of subsequent steps as per this judgment i.e. request by the assessee to the AO to provide copy of reasons recorded, providing of the reasons by the AO to the assessee, raising of objections by the assessee and its disposal by the AO by way of a separate order. Hence, even if the reasons were not provided by the AO to the assessee, it cannot be said that the AO has violated the ratio of this judgment of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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