Sangeeta Sunil Kadoo Vs ITO (ITAT Nagpur)
The appeal was filed by the assessee against the order dated 21.02.2024 passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2013–14. The assessee challenged the reassessment proceedings initiated under section 148 and the additions made therein on several grounds.
The assessee contended that the reassessment proceedings were invalid as no opportunity of being heard was provided before issuing the notice under section 148, and the notice did not specify the reasons for reopening the assessment. It was further argued that the transactions relied upon by the Assessing Officer did not pertain to the relevant assessment year but related to Assessment Year 2012–13 (Financial Year 2011–12). The assessee also objected to the issuance of two separate notices under section 142(1) for the same assessment year, involving amounts of ₹10,00,000 and ₹40,95,000, which was alleged to be an afterthought to meet the monetary threshold for reopening.
Additional grounds raised included that the appellate order violated principles of natural justice by not allowing adequate opportunity to submit a complete response, as the order was passed based on a partial submission. The assessee also contended that the order required production of documents relating to transactions that did not occur in the relevant assessment year, ignored submissions already made, selectively relied on documents while overlooking key facts such as the agreement to sale, and repeated the findings of the original assessment without independent consideration. It was also alleged that the order reflected a predetermined approach and was passed in haste.
