Case Number: ITA 1458/DEL/2020
Appellant: Kamal Kumar Godara, Faridabad
Respondent: ITO Ward-1(3), Faridabad
Assessment Year: 2008-09
Case Filed On: 2020-08-05
Order Type: Final Tribunal Order
Date of Order: 2023-04-19
Date of Pronouncement: 2023-04-19
The Income Tax Appellate Tribunal (ITAT) Delhi ‘C’ Bench adjudicated the appeal filed by Kamal Kumar Godara against the Income Tax Officer (ITO) Ward-1(3), Faridabad, for the assessment year 2008-09. The appeal challenged the jurisdiction and merits of the additions made by the Assessing Officer under Section 147 of the Income Tax Act, 1961.
This case involved the appellant, Kamal Kumar Godara, a resident individual from Faridabad, Haryana. For the assessment year 2008-09, the Assessing Officer reopened the assessment under Section 147 based on information suggesting that income had escaped assessment. The appellant challenged the reopening of the assessment and the resultant additions.
The primary grounds of appeal raised by Kamal Kumar Godara included:
The Tribunal, comprising Shri Kul Bharat, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, reviewed the appeal and submissions made by both parties. They focused on procedural irregularities and whether the reassessment was conducted in accordance with the law.
The Tribunal noted that the appellant had raised objections to the reopening of the assessment, which the Assessing Officer failed to address. This omission violated the procedural safeguards established by the Supreme Court in GKN Driveshafts (I) Ltd. vs. ITO, which mandates the disposal of objections before proceeding with the reassessment.
The Tribunal cited the Supreme Court’s decision in Home Finders Housing Ltd. vs. ITO, which held that non-disposal of objections is a procedural irregularity that does not render the reassessment order null and void but requires rectification.
The ITAT Delhi ‘C’ Bench ruled that the reassessment proceedings were procedurally flawed due to the non-disposal of objections raised by the appellant. Consequently, the Tribunal set aside the reassessment order and remanded the matter to the Assessing Officer for fresh determination, ensuring compliance with procedural requirements.
Order: The reassessment order is set aside and the matter is restored to the file of the Assessing Officer for fresh determination after addressing the objections raised by the appellant.
Date of Order: 2023-04-19
Date of Pronouncement: 2023-04-19
Bench: Delhi ‘C’ Bench
Members: Shri Kul Bharat, Judicial Member; Shri Pradip Kumar Kedia, Accountant Member
Appellant Representative: Shri Alok Kumar Gupta, CA
Respondent Representative: Shri Anuj Garg, Sr. DR
Case Conclusion: The ITAT directed the Assessing Officer to address the objections raised by Kamal Kumar Godara and to reframe the reassessment order in accordance with the law, ensuring procedural compliance.
ITA 1458/DEL/2020: Kamal Kumar Godara vs. ITO Ward-1(3), Faridabad – Tax Dispute for AY 2008-09
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform