Gharthoon Agricultural Services Society Vs ITO (ITAT Chandigarh)
The Chandigarh Bench of the Income Tax Appellate Tribunal disposed of four appeals filed by the assessee for Assessment Year 2015-16. ITA No.925/CHD/2025 arose from the quantum assessment, ITA No.927/CHD/2025 from penalty proceedings under Section 271(1)(b), ITA No.926/CHD/2025 from penalty proceedings under Section 271(1)(c), and ITA No.928/CHD/2025 from penalty proceedings under Section 271F.
In the quantum appeal, the Assessing Officer had issued a notice under Section 148 on 01.04.2022 for AY 2015-16. The assessee did not appear in response to the notice and an ex-parte assessment order was subsequently passed on 05.01.2024 under Sections 147, 144 and 144B. The assessee’s appeal before the CIT(A) was dismissed because it was filed 120 days late. Although the assessee sought condonation of delay, the CIT(A) declined to condone it.
Before the Tribunal, the assessee relied upon the Supreme Court’s decision in Union of India Vs Rajeev Bansal, reported in 167 taxmann.com 70. The assessee submitted that, for AY 2015-16, a notice under Section 148 could not have been issued with the benefit of TOLA after 01.04.2021. The assessee also relied upon an earlier order of the same Chandigarh Bench in ITA No.505/CHD/2024, where reopening for AY 2015-16 pursuant to a notice dated 28.07.2022 had been quashed as being without jurisdiction.
