Case Number: ITA 389/DEL/2019
Appellant: DS Doors (India) Ltd., Faridabad
Respondent: ITO, Ward-1(2), Faridabad
Assessment Year: 2010-11
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2019-05-08
Pronounced On: 2019-05-08
The case ITA 389/DEL/2019 involves the appellant, DS Doors (India) Ltd., contesting the order passed by the Income Tax Officer (ITO), Ward-1(2), Faridabad, for the assessment year 2010-11. The appeal was filed on January 18, 2019, and the final order was pronounced on May 8, 2019. The Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated by the ITO.
The case was heard before the Delhi Bench ‘B’ of the Income Tax Appellate Tribunal (ITAT), New Delhi, through video conferencing. The bench consisted of Shri R.K. Panda, Accountant Member, and Shri Kuldip Singh, Judicial Member.
The appeal filed by DS Doors (India) Ltd. is against the order dated December 31, 2018, passed by the Commissioner of Income Tax (Appeals), Faridabad, under section 143(3)/147 of the Income Tax Act, 1961, pertaining to the assessment year 2010-11.
The appellant, DS Doors (India) Ltd., raised several grounds challenging the reassessment proceedings and the additions made by the ITO:
The assessee’s counsel argued that the reassessment order was bad in law due to non-compliance with the mandatory conditions for reassessment under sections 147 to 151. They contended that no reasons for reopening the assessment were recorded or supplied to the assessee, despite specific requests.
The Revenue, represented by Ms. Ashima Neb, Senior Departmental Representative (DR), argued that the reassessment proceedings were valid and the addition made was justified based on information received from the Deputy Commissioner of Income Tax (DCIT), Central Circle 2(2), Mumbai.
The tribunal reviewed the submissions and records, concluding that the reassessment proceedings were initiated without proper jurisdiction and compliance with the mandatory conditions. The tribunal noted the following key points:
Based on these findings, the tribunal quashed the reassessment proceedings and the consequent assessment order.
In the result, the appeal filed by DS Doors (India) Ltd. was allowed, and the reassessment proceedings were quashed. The decision was pronounced in the open court on May 8, 2019.
Dated: May 8, 2019
Assistant Registrar, ITAT, New Delhi
ITA 389/DEL/2019: DS Doors (India) Ltd. vs. ITO – Case Filed Due to CIT(A) Order
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