{"id":242956,"date":"2021-01-29T09:15:44","date_gmt":"2021-01-29T03:45:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=242956"},"modified":"2021-01-29T09:15:44","modified_gmt":"2021-01-29T03:45:44","slug":"itat-can-enhancement-be-made-when-the-same-was-not-there-in-the-reasons-recorded-for-reopening-the-assessment-tribunal-answers","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/29\/itat-can-enhancement-be-made-when-the-same-was-not-there-in-the-reasons-recorded-for-reopening-the-assessment-tribunal-answers\/","title":{"rendered":"ITAT | Can enhancement be made when the same was not there in the reasons recorded for reopening the assessment? Tribunal answers"},"content":{"rendered":"

Income-tax Appellate Tribunal, New Delhi: <\/strong>Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening the assessment. The ITAT was pleased to hold that the CIT(A) exceeded his jurisdiction in making the enhancement on an issue which was never there in the reasons recorded for reopening the assessment.<\/p>\n

The Assessee is a resident of Meerut and has been filing his return from the same address before the ITO, Ghaziabad. On the basis of an AIR information ITO, Ghaziabad initiated reassessment proceedings. The information suggested that Assessee has purchased property. All the notices and intimations were issued to the address which was mentioned in the transfer deed of the property. Since all the notices were served at this address, where the Assessee was not residing he could not respond to the notices and the assessment was framed ex parte u\/s 144\/147 of the Act.<\/p>\n

Being aggrieved by the order passed by the Assessing Officer, the Assessee preferred an appeal before the CIT(A). CIT(A) was pleased to delete the addition made by the AO as no such property was purchased by the Assessee. However, the CIT (A) was of the opinion that the Assessee has in fact sold some property in the year under consideration and, accordingly, issued a notice of enhancement.<\/p>\n

Being Aggrieved by the enhancement the Assessee preferred an Appeal before the ITAT on a limited issue that CIT(A) had no power to enhance the assessment on an altogether different issue which was never there in the reasons recorded for reopening the assessment.<\/p>\n

The ITAT was pleased to hold that the CIT(A) exceeded his jurisdiction in making the enhancement on an issue which was never there in the reasons recorded for reopening the assessment.<\/p>\n

\u201cHowever, the CIT(A) exceeded his jurisdiction in making the enhancement on an issue which was never there in the reasons recorded for reopening the assessment. <\/em><\/p>\n

We are of the considered view that the enhancement done by the CIT(A) is bad in law and the reassessment notice issued by the AO, Ghaziabad is also bad in law. We, accordingly, set aside the assessment and quash the same. Since the foundation has been removed the order of the first appellate authority becomes non est\u201d<\/em><\/p>\n

Hence, the appeal was allowed. [Harendra Singh v. ITO, I.T.A No.1318\/Del\/2018, decided on 27-11-2020]<\/span><\/p>\n

\n

Akshat Malpani, Advocate, Supreme Court of India and Delhi High Court<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Income-tax Appellate Tribunal, New Delhi: Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening <\/p>\n","protected":false},"author":67011,"featured_media":170804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,30063,2592,29785],"class_list":["post-242956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-assessment","tag-Income_Tax","tag-law"],"yoast_head":"\nITAT | Can enhancement be made when the same was not there in the reasons recorded for reopening the assessment? 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Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) opining that no substantial question of law arises. The issue sought to be urged by the Revenue was whether the ITAT\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":260282,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/19\/can-merely-disowning-bank-accounts-to-income-tax-department-exempt-assessee-from-paying-tax\/","url_meta":{"origin":242956,"position":3},"title":"Can merely disowning bank accounts exempt assessee from paying tax? Read why ITAT approved addition of Rs 12.81 Crores under S.68 of Income Tax Act","author":"Bhumika Indulia","date":"January 19, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), New Delhi: Stating that, \u201cUrgent needs invite urgent action\u201d, Amit Shukla, Judicial Member and Dr B.R.R. Kumar, Accountant Member while addressing a very significant matter wherein assessee did not disclose the two bank accounts operated by him to the Income Tax Department, expressed that, Merely\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":242956,"position":4},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":195803,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/05\/05\/re-opening-of-assessment-to-be-based-on-concrete-evidence\/","url_meta":{"origin":242956,"position":5},"title":"Re-opening of assessment to be based on concrete evidence","author":"Saba","date":"May 5, 2018","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT): The Raipur Bench of ITAT while deciding on an appeal has held that where more than 4 years have elapsed since the original assessment year, then action under Section 147 of the Income Tax Act can be taken after the expiry of four years from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=242956"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242956\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/170804"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=242956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=242956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=242956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}