HC DELHI: ORDER PASSED WITHOUT DEALING WITH OBJECTIONS FILED BY THE ASSESSEE IS NOT VALID

In case of M/S JAY BHARAT MARUTI LTD vs. ASSTT. COMMISSIONER OF INCOME TAX AND ORS  High Court Of Delhi set-aside order passed by the lower authorities, holding that the order should be passed by any authority after taking into account the objections filed by the assessee as also after giving the assessee an opportunity of hearing.

Issue for Consideration

In this case assessing officer passed the order without considering the objection filed by asseesse and without given an opportunity of being heard to him.

Facts of the Case

· AO issued an notice dated 30.08.2011 u/s 148 to asseessee pertaining to the assessment year 2007-08.

·    Asseessee has filed objection against the same notice.

·   By the order dated 28.01.2013 the respondent has rejected the objections raised by the assessee and did not give opportunity of being heard to him pursuant to the receipt of the purported reasons behind the proposed reopening of the assessment for the said assessment year 2007- 08.

·    Then asseesee moves for higher authority.

Judgment of HC

·   The passing of an order dealing with the objections filed by the assessee is not an empty formality.

·   The assessing officer has to apply his mind to the objections raised and has to deal with the objections in the order.

·    This has not been done in the present case.
·   On going through the order dated 28.01.2013 we find that the same has been passed without any application of mind. 
·   There is no discussion of the points raised by the aseessee in its objections. In fact, portions of the objections furnished by the asseessee have been copied as it is by the AO.

·     Consequently, order dated 28.01.2013 is set-aside.

·  The matter is remitted to the AO to pass a fresh order after taking into account the objections filed by the asseessee as also after giving the asseessee an opportunity of hearing.

·     The order be passed by the respondent within three weeks.

·   High Court of Delhi has not commented at all on the merits of this petition with regard to the validity of the notice dated 30.08.2011. That issue is kept open.

Regards

CA. Mona Singhal
Partner

Arpit Gupta & Associates
Chartered Accountants

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