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TMI Blog2022 (7) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Agrawal, AR For the Respondent : Shri G.N Singh, DR ORDER PER RAVISH SOOD, JM: The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(Appeals), Bilaspur (C.G.) dated 18.03.2016, which in turn arises from the orders passed by the A.O under Sec. 143(3)/147 of the Income-tax Act, 1961 (for short 'the Act') dated 24.11.2009 for the assessment years 2005-06 & 2006-07. As the issues involved in the captioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first take up the appeal filed by the assessee for the assessment year 2005-06 wherein the assessee has assailed the impugned order on the following grounds of appeal before us: "1. That the Ld. CIT(A) has erred in law as well as on facts, in not considering /dealing and appreciating the plea that the assessment u/s.147 was completed after the expiry of 9 months from the end of FY in which notice u/s.148(2) was served and thus, the re-assessment made u/s.147 is time barred and invalid and it deserved to be quashed. 2. That the Ld. CIT(A) has erred in law as well as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned bank account was opened by the assessee, viz. Mohd. Arif in his capacity as that of a proprietor of M/s. Walraj Service Center, Link Road, Bilaspur, the AO in order to safeguard the interest of the revenue vide his order passed u/s.143(3)/147 of the Act dated 24.11.2009 made an addition of Rs. 36,58,006/- u/s.69 of the Act on a protective basis in his hands. 4. Aggrieved, the assessee assailed the order passed by the A.O u/s.143(3)/147 of the Act dated 24.11.2009 before the CIT(Appeals), who vide his order dated 31.03.2011 being of the view that the addition in question was made by the A.O merely on a suspicion and not on the basis of any corroborative material, vacated the same. 5. Aggrieved, the Revenue assailed the order passed by the CIT(Appeals) before the Tribunal. The Tribunal vide its consolidated order passed while disposing off the appeals of the revenue in the assessee's case, i.e, in ITA No.146 & 147/BLPR/2011 dated 31.12.2014 for the assessment years 2005-06 & 2006-07, taking cognizance of the fact that the CIT(Appeals) while disposing off the respective appeals had failed to consider the "remand report" that was filed by the A.O before him, thus, restored the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Authorized Representative (for short 'AR') for the assessee has assailed the validity of the re-opening of the assessee's case u/s.147 of the Act on the basis of his multifacet contentions. Apart from that, the Ld. AR has assailed on merits the validity of the addition that was sustained or in fact enhanced in the second round of litigation by the CIT(Appeals). Elaborating on the challenge thrown by him to the validity of the jurisdiction assumed by the A.O for re-opening the case of the assessee, the Ld. AR had come forth with three folds contentions, viz. (i) that as the assessment framed by the A.O vide his order passed u/ss.143(3)/147 of the Act, dated 24.11.2009 was beyond the stipulated time period contemplated in section 153(2) of the Act, therefore, the same was barred by limitation; (ii) that the reopening of the case of the assessee was based on dumb reasons which clearly revealed non-application of mind by the A.O a/w absence of any nexus with the material available on record for formation of a bonafide belief on his part that the income of the assessee chargeable to tax had escaped assessment; and (iii) that the A.O had gravely erred in framing a protective assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid position of law, we shall herein deal with the claim of the assessee that the order passed by the A.O u/s.143(3)/147 dated 24.11.2009 is barred by limitation. As observed by us hereinabove, notice u/s.148 of the Act, dated 26.02.2008 was issued to the assessee and is stated to have been received by him on 06.03.2008. At this stage, we may herein cull out the copy of the notice u/s.148 dated 26.02.2008 as had been filed by the assessee before us, Page 1 of APB: Before proceeding any further, we may herein observe that the A.O in his order passed u/s. 143(3)/147 dated 24.11.2009 had stated that the case of the assessee was reopened vide notice issued u/s. 148 of the Act, dated 26.02.2009. Considering the aforesaid serious contradiction emerging from the observation of the A.O, as against the claim of the assessee which is based on a copy of the notice u/s.148 of the Act, dated 26.02.2008 that had been filed before us, the Ld. Departmental Representative (for short 'DR') was directed to produce the assessment records. On a perusal of the assessment records for the year under consideration, i.e. A.Y.2005- 06 (duly numbered as Page 1-122), we find that the notice u/s.148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvations, quash the assessment framed by the A.O vide his order passed u/s.143(3)/147 dated 24.11.2009 as having been passed beyond the prescribed time limit. Thus, the Ground of appeal No.1 raised in appeal by the assessee is allowed in terms of our aforesaid observations. 15. As we have quashed the order passed by the A.O u/s.143(3)/147 of the Act dated 24.11.2009 by holding the same as barred by limitation, therefore, we refrain from adverting to and therein adjudicating the other contentions advanced by the Ld. AR as regards the validity of the jurisdiction assumed by the A.O for reopening the case of the assessee u/s.147 of the Act, as well as those advanced by him as regards the merits of the addition made in the hands of the assessee which, are left open. Thus, the Ground of appeal No.2 and additional ground of appeal raised by the assessee are disposed off in terms of our aforesaid observations. 16. Ground of appeal No.3 being general in nature is dismissed as not pressed. 17. In the result, appeal of the assessee in ITA No.166/RPR/2016 for the assessment year 2005-06 is allowed in terms of our aforesaid observations. ITA No.167/RPR/2016 A.Y.2006-07 18. As the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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