IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `C' BENCH
BEFORE SHRI A.N. PAHUJA, AM & SHRI C.M.GARG, JM
ITA No.6066/Del/2010
Assessment year:2002-03
Hyundai Heavy Industries V/s . ADIT,International
Company Ltd. c/o M/s Taxation,Dehradun.
Hemant Arora & Co.,
1, Tyagi Road, Dehradun
[PAN : AAACH 5727Q]
(Appellant) (Respondent)
Assessee by Shri O.P.Sapra, AR
Revenue by Shri D.K.Gupta, DR
Date of hearing 12-09-2012
Date of pronouncement 12-09-2012
ORDER
A.N.Pahuja:- This appeal filed on 30.12.2010 by the assessee against an order
dated 29.10.2010 of the A DIT, International Taxation, Dehradun read with order
dated 30.09.2010 of the Dispute Resolution Panel-II, Delhi[DRP in short], raises
a number of grounds ,including in respect of validity of initiation of
reassessment proceedings u/s 147 of the Income-tax Act, 1961 (hereinafter
referred to as the Act) with the issue of a notice u/s 148 of the Act on 30.3.2009.
2. At the outset, the ld. AR pointed out that the assessee filed a writ petition
before the Hon'ble Uttarakhand High Court in WP no.(MS) 2070 of 2009 and the
Hon'ble High Court vide their order dated 4.5.2012 quashed the notice dated
30.3.2009 issued u/s 148 of the Act, in the following terms:
" We presently have a case before us where admittedly reassessment
proceedings have been initiated after a period of four years from the end of the
relevant assessment year and the revenue has not been able to show either in
the "reason" supplied by it to the assessee or even before this court that the
2 ITA no.6066/Del./2010
income has escaped assessment due to failure on the part of the assessee
to"disclose fully & truly all material facts", this court is of considered view that the
proceedings initiated against the petitioner company under Section 147/148 of
the Income Tax Act are wholly without jurisdiction and so are orders passed
therein.
In view of the aforesaid, the court is of the considered view that the Assessing
Officer committed an error in reopening the assessment proceedings under
Section 148 read with section 147 of the Act. The notice dated
30.3.2009[Annexure-P-1) issued under section 148 of the Act being in violation of
proviso to Section 147 of the Act is liable to be quashed and is hereby quashed.
Consequently notice dated 17.11.2009(Annexure-P2) is also quashed. The writ
Petition is accordingly allowed."
3. The ld. DR was also handed over a copy of the aforesaid
decision.
4. In view of the foregoing, when the notice dated 30.3.2009 issued
u/s 148 of the Act, itself has been quashed by the Hon'ble
jurisdictional High Court, all the subsequent proceedings are
without jurisdiction and thus, liable to be struck down . In view
thereof, various grounds raised in this appeal become infructuous.
5. In result, appeal is dismissed as infructuous.
Order pronounced in open Court
Sd/- Sd/-
(C.M.GARG) (A.N. PAHUJA)
(Judicial Member) (Accountant Member)
Copy of the Order forwarded to:-
1. Assessee
2. A.D.I.T., International Taxation,Dehradun.
3. CIT concerned.
4. DRP-II, New Delhi
5. DR, ITAT,'C' Bench, New Delhi
6. Guard File.
By Order,
Deputy/Asstt.Registrar
ITAT, Delhi
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