Re-opening of the assessment on the basis of invalid reasons is liable to be quashed under the IT Act

IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, “SMC” CHANDIGARH

BEFOR E SHRI SANJAY GAR G, JUDICIAL MEMBER
ITA No. 54/C HD /2020
Assessment Year : 2008-09

M/s Fateh Softech Pvt. Ltd.
H. No. 2144, Sector 15-C,
Chandigarh
PAN NO: AAACF9857H
Appellant

Vs.

Income Tax Officer,
Ward-1(4),
Chandigarh.
Respondent

ITA No. 55/C HD /2020
Assessment Year : 2009-10

M/s Fateh Softech Pvt. Ltd.
H. No. 2144, Sector 15-C,
Chandigarh
PAN NO: AAACF9857H
Appellant

Vs.

Income Tax Officer,
Ward-1(4),
Chandigarh.
Respondent

ITA No. 57/C HD /2020
Assessment Year : 2011-12

M/s Fateh Softech Pvt. Ltd.
H. No. 2144, Sector 15-C,
Chandigarh
PAN NO: AAACF9857H
Appellant

Vs.

Income Tax Officer,
Ward-1(4),
Chandigarh.
Respondent 

Hearing through video Conferencing
Assessee by : Shri Parikshit Aggarwal, CA
Revenue by : Smt. Meenakshi vohra, ACIT 

Date of Hearing : 04.03.2021
Date of Pronouncement : 24.05.2021

Order

Per San jay Garg, Jud ic ial Member:

The present appeals have been preferred by the assessee against the orders all dated 31.10.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’]. ITA 54/CHD/2020 is taken up first for adjudication.ITA 54/CHD/2020 for A .Y. 2008-09

2. In this appeal the assessee has taken following grounds of appeal:-

“ 1. That on law, facts and circumstances of the case, the Worthy CIT(A) in Appeal No. 10349/16-17 has erred in passing that order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961.

2. That on law, facts and circumstances of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO wherein Ld. AO had erred by issuance of notice u/s 148 of the Act and had further erred in continuation and completion of the said re-assessment proceedings u/s 147 of the Act even when the whole of the process was illegal and against the provisions of Income Tax Act and hence required to be declared void-ab-initio.

3. That on law, facts and circumstances of the case, Worthy CIT(A) has erred in completing the impugned assessment u/s 147 without the issuance of valid notice u/s 143(2) of the Income Tax Act, 1961.

4. That on law, facts and circumstances of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO wherein Ld. AO had erred in making aggregate additions of Rs.3,25,000/- on issue in assessment finalized u/s 147 even when the re-assessment proceedings were initiated on an altogether different issue, the final addition is on a different issue and no addition on the issue on which re-opening was initiated has been made in the final re-assessment order.

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