Ker HC to Municipal Corp.: Provide Complaint No. to Citizens to Report Unauthorized Waste Dumping  ||  JKL HC: Can’t Fastened Liability Based on Chief Exam. Without Affording Opportunity to Cross Examine  ||  Ker HC to State: Consider Representation by CBSE Schools Assoc. Against Proposed Fee Regulatory Comm.  ||  Ker. HC: Printing Agencies Required to Remove Illegal Hoardings Within 7 Days of Notice  ||  Cal. HC: Police Can’t Use Power U/S 160 CrPC to Call/Arrest Someone Unconnected With Alleged Offence  ||  Cal. HC: Acquiring Property in Name of Wife is Not Benami Transaction  ||  Bombay HC Upholds Validity of Section 13(8)(b) and Section 8(2) of IGST Act  ||  Del. HC: Haj Pilgrimage is a Religious Practice  ||  SC: If Sufficient Evidence of Involvement Exists, Person Not Named in FIR can be Added as Accused  ||  SC: Possessory Right of Prospective Purchaser Protected U/S 53A of TP Act    

Smt. Kanchana Bai Chordia vs. The Income Tax Officer, Chennai - (Income Tax Appellate Tribunal) (05 May 2022)

Assessee cannot agitate once again on the same issues, which are already adjudicated

MANU/IX/0301/2022

Direct Taxation

The assessee filed return of income for the assessment year 2010-11 declaring total income and the same was processed under Section 143(1) of the Income Tax Act, 1961. Subsequently, the return was selected for scrutiny and after following due procedures, the Assessing Officer has completed the assessment under Section 143(3) of the IT Act by assessing the total income of the assessee at Rs. 44,10,951 after making addition towards disallowance of deduction claimed under Section 35(1)(iii) of the IT Act of Rs. 2,50,000 and addition towards long term capital gains tax. On appeal, the learned CIT(A) dismissed the appeal of the assessee. On being aggrieved, the assessee is in appeal before the Tribunal.

The issue of claim of relief under Section 54 of the IT Act is pending before the ITAT by way of miscellaneous petition. Meanwhile, the assessee has filed another appeal against the original assessment order passed under Section 143(3) of the IT Act before the learned CIT(A) belatedly after a delay of 2002 days. However, the learned CIT(A) has noted from the grounds taken and the issues raised are already adjudicated in the appeal filed against the order under Section 147 of the IT Act by the learned CIT(A) vide his order and thereafter by ITAT in its order. Therefore, the learned CIT(A) was of the opinion that, the assessee cannot agitate once again on the same issues, which are already adjudicated. Hence, the appeal filed now before the learned CIT(A) against the original assessment order under Section 143(3) of the Act is not maintainable in law.

Since the assessee has initially preferred an appeal against the reassessment order under Section 147 of the IT Act against which, the assessee filed an appeal before the learned CIT(A) and the same was concluded by the learned CIT(A) vide his order, against which, the appeal filed before the ITAT has also been concluded vide Tribunal's order. Since the assessee has again filed another appeal against the original assessment order under Section 143(3) of the Act with a delay of 2002 days by raising the issues already adjudicated in the appeal filed against the order under Section 147 of the IT Act, the learned CIT(A) has correctly dismissed the appeal on both the counts of delay and non-maintainability of the appeal filed by the assessee. There is no reason to interfere with the order passed by the learned CIT(A). The appeal filed by the assessee is dismissed.

Tags : ASSESSMENT   ADDITIONS   LEGALITY  

Share :        

Disclaimer | Copyright 2023 - All Rights Reserved