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TMI Blog2023 (7) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... esulted into enhancing of assessed income without giving adequate opportunity to the assessee, deserves to be quashed. Therefore, impugned addition is hereby, deleted. - ITA No. 1472/Del/2023 - - - Dated:- 21-7-2023 - Shri Kul Bharat, Judicial Member For the Appellant : Shri Vijay Kumar Gupta, Advocate For the Respondent : Shri Om Parkash, Sr. DR ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011- 12 is directed against the order passed by Ld. CIT(A), National faceless Appeal Centre ( NFAC ), Delhi dated 21.03.2023. 2. The assessee has raised following grounds of appeal:- 1. THAT the assessment order dated 06/11/2013 in the present case relevant to the AY 2011-12 having been passed by Shri Bhopal Singh, IRS, Dy. CIT, Circle-I, Faridabad could not be rectified u/s. 154 of the IT Act, 1961 vide impugned rectification order dated 16/03/2018 by Shri Yog Raj, ITO, Ward II[4], Faridabad, an officer being lower in rank to Shri Bhopal Singh, IRS, Dy. CIT, Circle-I, Faridabad. 2. THAT the impugned rectification order has been passed without providing any opportunity of being heard as the only notice for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propos to grounds of appeal, Ld. Authorized Representative ( AR ) of the assessee made multifold submissions. He contended that firstly, the AO did not give opportunity of being heard and adequate opportunity was not provided to the assessee which is evident from the assessment order. Further, he contended that the issue related to interest income was not discussed in the assessment order. Moreover, the addition cannot be subject matter of section 144 of the Act. 7. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He reiterated the submission of the assessee and filed a letter dated 26.06.2023. For the sake of clarity, the relevant contents of the letter are reproduced as under:- Kindly refer to your office letter F.No. Sr. DR (SMCBench)/ ITAT/Delhi/2023-24/21 dated 20.06.2023 on the above subject. 2. In this regard, the brief facts of the case are that the return at an income of Rs NIL was filed by the assessee for AY 2011 12 on 30.03.2012 which was processed u/s 143(1). Later on the case of the assessee was selected for compulsory scrutiny as per CBDT guidelines and assessment in this case was completed u/s 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee can be assessed by the Range Head(CIT/Addl CIT), DCIT/ACIT or an ITO posted at the same station. Hence the ITO was having the jurisdiction of the case and the rectification order passed by the Income Tax Officer is correct. 2. That the impugned rectification order has been passed without providing any opportunity of being heard as the only notice for 12/03/2018 having been said to be issued was not communicated to the applicant society. As such, the impugned order deserved to the quashed on this ground only. Notice u/s 154 of the Act was issued to the assessee on 07/03/2018 requiring to file reply on or before 12/03/2018 In response thereto no reply filed by the assessee After that order under section 154 was passed by the A.O and demand was created. 3. That the impugned order dated 16/03/2018 having been passed without service of any notice issued for 12/03/2018 on the appellant society, any action u/s 154 of the IT Act, 1961 as on today is barred by time. Notice u/s 154 of the Act was issued to the assessee vide notice I No ITO/W 2(41/1BD/2017 18/16404 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the AO within the time limit and demand was created. 6. That before the Ld. First appellate The documents and judgments submitted by the Authority the appellant society filed assessee before the Ld. CIT(A) are different from written submissions supported with the facts of the case of the assessee. various documents and judgments enclosed therewith. The Ld First Appellate Authority has reproduced those submissions in the impugned appeal order, but without considering/ appreciating the same has confirmed the addition made by the AO in the order of rectification dated 16/03/2018. The documents and judgements submitted by the assessee before the Ld.CIT(A) are different from the facts of the case of the assessee. 8. I have heard Ld. Authorized Representatives of the parties and perused the material available on record and gone through the orders of the authorities below. The only issue which needs adjudication is whether the impugned order passed by the AO is in accordance with law. The AO had carried out rectification by way of the impugned order after giving a single opportunity of being heard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be due to such assessee or the deductor or the collector. (6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee or the deductor or the collector, the Assessing Officer shall serve on the assessee or the deductor or the collector, as the case may be a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 156 and the provisions of this Act shall apply accordingly. (7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years from the end of the financial year in which the order sought to be amended was passed. (8) Without prejudice to the provisions of sub-section (7), where an application for amendment under this section is made by the assessee or by the deductor or by the collector on or after the 1st day of June, 2001 to an income-tax authority referred to in sub-section (1), the authority shall pass an order, within a period of six months from the end of the month in which the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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