Income Tax Appellate Tribunal - Chandigarh
M/S Haryana Warehousing Corporation, ... vs Acit, Panchkula on 1 July, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH 'A' , CHANDIGARH
ी संजय गग , याय क सद य एवं ीमती अ नपण
ू ा गु%ता, लेखा सद य
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.1374/Chd/2016
नधा रण वष / Assessment Year : 2010-11
Haryana Warehousing बनाम The A.C.I.T.,
Corporation, Bay No.15-18, Panchkula Circle,
Sector 2, Panchkula. Panchkula.
थायी लेखा सं./PAN NO: AAATH7482H
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : Shri B.K.Nohria, C A
राज व क ओर से/ Revenue by : Shri Ashish Gupta, CIT (DR)
सन
ु वाई क तार$ख/Date of Hearing : 02.04.2019
उदघोषणा क तार$ख/Date of Pronouncement : 01.07.2019
आदे श/ORDER
Per Sanjay Garg, Judicial Member :
Th e p r e se nt a p p e a l h a s b e e n p r e fe r re d b y t h e a s s e s se e a ga i n st t he or de r of th e C ommis si one r of I n come Ta x ( Ap p e a l s) , P a nc hk u la [ ( he re in a fte r re fe r re d to as 'C IT( A) '] d ate d 2 0 .1 0 .2 0 1 6 , p a ss e d u/s 2 50 ( 6 ) o f t he I n come Ta x Act , 1 9 6 1 (i n sh or t 'Ac t') .
2ITA No.1374/Chd/2016
A.Y.2010-11
2. Th e a sse sse e in th is appeal has t a ke n the fo ll ow i ng gr ou nd s of a p p e al :
"1. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in upholding the contention of the learned AO for wrong initiation of the proceedings u/s 148 of the Act for the assessment year 2010-11 when the reasons to believe have been recorded for the assessment year 2014-15 and no reasons to believe supplied for the assessment year 2010-
11.
2. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in upholding the contention of the learned A O for wrong initiation of the proceedings u/s 148 of the Act without compliance of the proviso to Section 147 as there is no allegation in the reasons recorded to issue the notice u/s 148 that there is a failure on the part of the assessee to make full and true disclosure in the return of income which has resulted in escapement of the income alleged whereas the assessee has disclosed the deduction u/s 3 5AD of the Act in the return of income and allowed in the assessment u/s 143(3) of the Act.
3. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in upholding the contention of the learned A O for wrong initiation of the proceedings u/s 148 of the Act in case of change of opinion u/s 147 of the Act.
4. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in upholding the contention of the learned A O for failure to provide any fresh tangible material which has come to his notice and requires reopening of the assessment as per judgment of the Hon'ble Supreme Court cited as 320 ITR 561 that the reasons must have a link with the formation of the belief.
5. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in 3 ITA No.1374/Chd/2016 A.Y.2010-11 upholding the contention of the learned A O for failure to dispose off preliminary objection no. 6 as such the order passed without disposing off preliminary objections fully deserves to be set aside in view of the judgment of the Hon'ble Supreme Court cited as GKN Driveshafts (India) Ltd Vs. Income Tax Officer & Another (2003) 259 ITR 19(SC).
6. That on the facts and in the circumstances of the case the Learned CIT (A) Panchkula has erred in law and facts in upholding the contention of the learned A O for adding Rs.20,98,92,952/- under Section 35AD of the Act without going into the facts and merit of the case.
7. That the appellant reserves the right to add, amend or delete one or more of the grounds of appeal before the appeal is disposed off."
3. Ap a r t fr om t ha t, th e a ss e ssee ha d ta k e n f oll ow i ng a d d it ion a l gr ou nd s of a p p e a l :
"1. That from the findings in para 5 of the order of learned CIT(A) Panchkula it is clear that no sanction of the Principal CIT Panchkula was taken after recording the reasons for initiating proceedings u/s 147 of the Income tax Act, 1961 to issue notice u/s 148 on 28.10.2015 under section 151(1) of the Income Tax act, 1961. Hence the reopening u/s 147 of the Act without sanction u/s 151 after recording the reasons on 28.10.2015 is bad in the eyes of law and be declared as null and void.
2. That reasons for initiating proceedings u/s 147 of the Income tax Act, 1961 to issue notice u/s 148 were not supplied to the appellant for which the sanction was obtained from the Principal CIT Panchkula on 15.10.2015."
Gr o u nd N o .1 :
4. Gr ou nd N o. 1 i s a l e ga l g ro un d, vi d e w h ic h the a ss e ssee h a s co nte ste d the va l i di ty of re op e n in g of the a sse ssme nt b y th e A. O . i nv ok in g th e p r ovi si on s of s e c tio n 1 4 7 r e ad w i th 4 ITA No.1374/Chd/2016 A.Y.2010-11 se cti on 1 4 8 of th e Ac t a ll e g in g th a t the A .O . h a s r e c or de d t he r e a s ons to be l ie ve th a t the i n come o f the a sse sse e h a s e sca pe d a ss e s sme n t f or ass e ss me n t ye a r 201 4 -1 5 , w h e re a s on th e b a si s of sa i d re a son s r e c or de d , the a s se ssme nt f or th e ye a r u nd e r co ns id e r a ti on i .e . a s se s sme n t ye ar 2 0 1 0-1 1 h a s be e n re ope ne d. Th a t e ve n t he re a son s t o b e l ie ve ha v e no t bee n sup pl i e d to t he a ss e s see .
5. We h a ve he a r d th e r i va l c ont e nt io ns on th is i ss ue . Th e Ld . D R i n t hi s r e s pect ha s i nvi te d our a tt e nt ion to pag e N os .4 to 8 of th e P a pe r B ook f il e d b y hi m a n d su b mit te d th a t the A. O . ha s r e c or de d t he re a son s th a t th e i n come of th e a ss e s see ha s e s ca pe d a s se s sme nt for a s se s sme n t year 2 0 10 -1 1 i .e . t he a ss e s sme n t ye a r un d e r c ons ide ra tio n.
6. W e h a v e g o n e t h r o u g h t h e a f or e s a i d d oc u m e n t s r e l ie d u p o n b y t he L d . D R . W e f i n d t ha t i n t h e P e r f o rm a , w h i c h w a s s e nt by the A.O. to the Principal Chief C om m i s s i o n e r of I n co m e Ta x , P a n c h k u l a s e e k i n g pe r m i s s i o n t o i ss u e n o ti ce u / s 1 4 8 o f the A c t t o t h e a s se s se e , a s se s s me n t ye a r h a s be e n m e n t i o ne d " a s se s s me n t year 2010-11". F u r th e r the A.O. r e co r d e d t he reasons se c o n d ti m e on 28.10.2015 wherein t h o u g h i n t he t i tl e t h e a s se s s m e nt ye a r h a s b e e n m e n t i o n e d a s " a s s e s s m e n t ye a r 2 0 1 4 - 1 5 " , h ow e v e r , f r o m t he r e a d i n g o f t he 5 ITA No.1374/Chd/2016 A.Y.2010-11 e n ti re d oc u m e n t i t i s a p p a re n t t h a t t h e A . O . h a s m e n t i one d t h e a sse s s m e n t y e a r 2 0 1 0 - 1 1 . T h e m e n t i o n o f t h e a s s e s s m e nt y e a r 2 0 1 4 -1 5 i n t h e t i t l e , i n o u r v i e w , i s a c l e r i c a l m i s t a k e . M o r e o v e r , t h e L d . D R h a s a l s o i n v i t e d o u r a t t e n t i o n t o t he copy of the order sheet entry dated 15.12.2015 to show that t h e c o p y o f t h e r e a s o ns r e c o r de d w a s d u l y s up p l i e d t o t he a s s e s s e e . E v e n t h e a s se sse e h a s a l s o p l a ce d on r e c o r d the copy of t he a p p l i c a t i on d a te d 11.12.2015 mo v e d by t he C h a r t e r e d Ac c o un t a n t o f t h e a s s e s s e e t o s u p p ly t h e c o p y o f r e a s o n s r e c o r d e d , w h i c h w e r e d u ly s u p p l i e d to t he a sse s se e , a c o p y o f w h i c h h a s b e e n p l a ce d on P a p e r B oo k p a ge N o . 2 0 fi l e d b y t he a s s e ss e e . I n v i e w o f t h i s , w e d o n o t f i n d a n y m e r i t i n g r o u n d N o . 1 r a i s e d b y t h e a s s e ss e e , t h e s a me i s a c c o r d i n g l y, dismissed.
Ground No.2:
7. V i d e g r o u n d N o .2 , t h e a s se s se e h a s a g i t a te d t he v a l i d i t y o f t he r e o p e n i n g o f a s se s s m e n t u/ s 1 4 7 r e a d w i t h s e c ti o n 1 4 8 o f t h e A c t o n t h e g r o u n d t h a t t h e a s s e s s m e n t i n th i s c a se h a s b e e n r e o pe ne d a f te r t h e e x pi r y of f o u r ye a r s f r om t h e e n d o f t h e r e l e v a n t a s se s s me n t ye a r a n d t h a t t he r e w a s n o f a i l u r e o n t h e p a r t o f t h e a s s e s se e t o d i s c l os e f u l l y a nd t r u ly a l l m a t e r i a l f a c t s n e c e s s a r y f o r t h e a s s e s s m e n t y e a r . F u r t h e r t h a t i n i t i a l ly t h e a s se s s me n t w a s c a r r i e d o u t u / s 1 4 3 ( 3 ) o f t h e A c t . H e , 6 ITA No.1374/Chd/2016 A.Y.2010-11 therefore, has submitted that reopening of the assessment is h i t b y 1 s t p r o v i so t o s e c t i on 1 4 7 o f t he A c t . Th e Ld . C ou ns e l h a s f ur th e r s ubmi tte d tha t i n thi s ca s e n o ne w i n for ma ti on h a d co me i nto t he posse ssi on of t he Ass e s si ng o ff ice r for for mi ng a b e l ie f tha t th e i ncome of the a ss es see ha d e sc a pe d a ss e s sme n t.
Th e A sse ss in g off i ce r ha s f or me d th e op in i on for r e ope n i ng of th e a sse ss me nt on l y on t he b a si s of r e -a p p r a is a l of th e ma te r i a l w hi c h wa s a l r e a dy on t he re c or d.
5. Th e Ld . D R, o n th e o the r ha n d , h a s s ub mi tte d t hat t he r e ope ni ng ha s be e n do ne v a l id l y in th i s ca s e a s it h a s c ome to th e k no wle d ge of t he A. O. th a t the in come of t he a sse sse e h ad e s ca pe d a sse ss me n t.
6. We h a ve con si der e d the r i va l conte nt ion s. A s pe r th e 1 s t p r ovi so t o se cti on 14 7 of the Ac t, t he re ope n in g/r e -a sse ssme nt ca n b e r e s or te d to on l y if th e i n co me ch a r ge a b le to ta x ha s e s ca pe d a s se s sme n t on a cc oun t of a ny of the f ol lo wi n g fa il ure on th e p a r t o f the a s se sse e :
a ) Ma k in g r e tu r n u/s 1 39 or in resp on se t o not ice u/s 1 4 2 or not ic e u /s 1 48 .
b) To d is cl ose f ul l y a nd tr u ly all ma te r i a l fa ct s ne ce s sa r y to a sse ss me n t.
7. Th e un d is p ute d fa c ts i n th is c a se a r e tha t : 7 ITA No.1374/Chd/2016
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a) Th e i mp ugn e d as se s sme nt ye a r is a ss e s sme n t ye a r 2 0 10 -1 1
b) I n i ti a ll y, the a s se s sme n t u /s 1 4 3 (3 ) f or th e s a id ye a r h a d bee n ma d e v ide or de r d ate d 27 . 03 . 2 01 3
c) N oti c e u /s 1 48 w a s is sue d on 2 8 .10 . 2 01 5 .
8. It is e vi de n t fr om th e a b ove t ha t r e -a sse ssme nt p r oce e d in gs we re in i ti a te d a f te r the e x pi r y of four ye a rs f ro m th e e nd of the re le va n t a sse s sme n t ye a r a n d a sse ssme nt u/s 1 4 3( 3 ) h a d a lrea dy b e e n f r a med on the a sse ssee . I n su ch f a ctu a l ci r cums t a nc e s , i t i s on ly in th e con di ti on s s ti pu l a te d in th e 1st p ro vi so to se cti on 14 7 tha t the re -a s se ssme nt p r oce e d in gs can be re sor te d to. A pe r usa l of th e re a so ns r e c or de d by th e A. O. r e ve a l s tha t th e A .O . ha s d is p ute d e l i gi bi l it y o f the a s se s se e to c la im d e d uct ion u/s 3 5A D of t he Ac t. D u ri n g th e a sse ss me nt p r oc ee d i ng s fo r a s se s sme n t ye ar 2 0 12 -1 3 , th e A.O . no tic e d th at the a sse ssee had cl aime d d e d uc ti on u /s 3 5 AD of t he A ct w h il e t he a s se sse e h ad be e n r un ni n g i ts b usi n e ss f or so ma n y ye a r s . Th e A . O . w as o f t he vi e w th a t the de d uct io n u/s 3 5 A D of th e A ct coul d b e a l lowe d on ly f or p r io r p e r i od of co m me nc e me n t of th e sp e ci f ie d b us in e s s. He a ccor di n gly , on th e ba s i s o f hi s op in ion fo rme d f or a ss e s sme n t ye a r 20 1 2 -1 3 , r e ope ne d t he a sse ssme n t for t he a ss e s sme n t ye a r un d e r c on si de ra tio n. Th e r e i s no a l le ga ti on th a t t he a sse ss ee h a d not f ul ly a n d tr ul y di s c l ose d a ll the 8 ITA No.1374/Chd/2016 A.Y.2010-11 ma te ri a l fa c ts fo r ma k i ng th e a ss e ss me n t. Th e a sse ssee h ad cl a i me d de d uct ion u/s 3 5 AD of th e Ac t di s closi ng all t he p a r ti cul a r s. I t is on ly of t he i n te r p re ta t ion of th e r e le v a nt p r ovi si on s o f s e ct ion , on th e b a s is of w hi ch , th e A .O . fo r me d th e o pi n ion d u r in g a s se ssme nt p ro cee di n gs for a sse ss me nt ye a r 2 0 12 -1 3 t ha t the d e d u cti on to the a s se s se e u /s 35 A d of the A ct was wr on gl y a ll ow e d f or the a s se ssme nt ye a r u n de r co ns id e r a ti on . Ho we ve r so fa r a s th e a sse ssee is co nc e r ne d , t he a ss e s see on i ts p a r t h a d di sc l o se d f ul ly a nd tr ul y a l l the ma te ri a l f a cts nec e ss a r y f or its a sse s sme nt. I n v iew of t hi s, the ca s e i s sq ua re ly hi t by th e 1 s t pr ov is o to se c ti on 14 7 of th e A ct si n ce t he re ope n in g i n thi s c a se si nc e h a s bee n ma d e a f te r the e x pi r y of f our ye a r s fr om th e en d of the re le va nt asse ssme nt ye a r . I n vie w of our a bove o bse rva tio ns, th i s g roun d of a p pe al of th e a sse s see is a l low e d a n d reop e n i ng of a s se ssme nt i s se t a si d e a nd the c on se q ue n ti a l a sses sme n t ma de i s q ua s he d. G r ou nd N os .3 & 4 :
9. Vi de gr ou nd N os. 3 & 4 , the a sse s see h a s a ga i n agi ta te d th e re ope n i ng of the a sse ssme nt u /s 1 47 of t he A ct on t he gr ou nd t ha t the r e w a s ch a ng e of op i ni on . Th i s g ro un d ha s a l r e a d y be e n d iscu ss e d a n d de ci de d by th is Tr i b u n a l in th e own ca s e of the a s se sse e on ide nti ca l fa c ts vi de c ommo n or d e r d a te d 9 ITA No.1374/Chd/2016 A.Y.2010-11 1 9 .3 . 20 1 9 in th e a p pe a ls for a s ses sme n t ye a r s 2 01 2 -1 3 , 2 0 1 3- 1 4 a n d 2 0 1 4-1 5 wh e re in i t ha s be e n ob se r ve d a s un d e r :
"A perusal of the af oresaid re asons recorded by the A.O. rev eals that the A.O. had come into the k n o wl e d g e o f e s c a p e m e n t o f i n c o m e o f t h e a s s e s s e e wh i l e c o n d u c t i n g t h e a s s e s s m e n t p r o c e e d i n g s u / s 143(3) of the Act f or the subsequent assessment year. Henc e, it can not be said th at n o inf ormation h a d c o m e t o t h e k n o wl e d g e o f t h e A . O . o r t h a t i t was a case of change of opinion. Though before forming the opinion, the A.O. has also noted that th e af oresaid issue escaped the atten tion of th e A.O. f or the year under consideration and the A.O. w a s o f t h e v i e w t h a t t h e a s s e s s e e wa s n o t e n t i t l e d to the af oresaid claim of deduction u/s 35AD of the Act. In vie w of this, it cannot be said that it is a case of change of opinion or that no tangible inf ormation had come into the possession of the A.O. to f orm the belief of escapement of income for the year under consideration."
10. Following the above decision in the own case of the assessee for subsequent assessme nt years, these grounds of appeal are accordingly, dismissed.
Ground No.5:
11. Vide ground No.5, the assessee has pleaded that the A.O. has made the assessment in question without disposing off one of the preliminary objections i.e. preliminary ob jection No.6 taken b y the assesse e. The Ld. Counsel f or the asssessee himself has placed on the file the order dated 17.2.2018 of the A.O. on the preliminary objections. We find that the plea taken by the assessee vide preliminary 10 ITA No.1374/Chd/2016 A.Y.2010-11 objection No.6 has been duly considered by the A.O. in the order dated 17.2.2016 while deciding point Nos.3 and 4 of the said objections vide order dated 17.2.2016 on the preliminary objections. In view of this, there is no merit in this ground and the same is accordingly dismissed. Ground No.6:
12. Th is ground pertains to the me rit of the case.
14. Th e brief facts relevant to the issue are that the asse ssee has clai me d ded uction u/s 35AD of the Act fr om its profits on account of construction of warehouses in different Districts of Haryana, however, the AO disallowed the deduction observing that as per the proviso to Section 35AD of the Act, the expenditure incurred wholly and e xclusively for the purpose of any specified business shall be allowed as deduction during the previous year in which the assessee commences operations of his specified business. The AO observed that though the assessee had taken up the construction of ware housing facility during the year which is covered under the specified business, however, in view of the proviso to Section 35AD, the deduction was available to an assessee whose date of commencement of business was on or afte r 01.04.20 09 . That si nce, in th is case, the assesse e had 11 ITA No.1374/Chd/2016 A.Y.2010-11 existing business of warehousing and hence, it could not be said that the assessee had commenced the business of ware housing during the year under consideration. He, therefore, disallowed the deduction claimed by the assessee u/s 35 AD of the Act. The ld . CIT( A) uphel d the ab ove finding of the AO.
15. At the outset, the Ld. representatives of both the parties have been fair enough to admit that the issue is covered in favour of the assessee by the decision dated 1 9.3.201 9 (supra) of the I.T. A.T. i n the own case of the assessee. The relevant part of the order is reproduced he reunder:
"11. We have heard the rival contentions. T o better u n d e r s t a n d t h e c a s e , we d e e m i t f i t t o f i r s t re produce the pro visions of Section 35AD of the Act: :
"Deduction in respect of expenditure on specified bus iness.
[35AD. (1) An assessee shall be allowed a deduction in respect o f the whole o f any expenditure of capital nature incurred, wholly and exclus ively, for the purposes of any specified business carr ied on by him during the previous year in which such expenditure is incurred by him:
Provided that the expenditure incurr ed, wholly and exclusively, for the purposes of any specified business, shall be allowed as deduction during the previous year in which he commences operations of his specified business, if--
(a) the expenditure is incurred prior to the commencement of its operations; and 12 ITA No.1374/Chd/2016 A.Y.2010-11
(b) the amount is capitalised in the books of account of the assessee on the date of commencement of its operations.
........................"
12. A perusal of the above provisions of Section 35AD of the Ac t reveals that assesse e is eligible to cl aim dedu ction in r espec t of capital expend itur e if t h e s a m e i s i n c u r r e d wh o l l y a n d e x c l u s i v e l y f o r t h e pu rpose of an y spec if ied bu siness c arried ou t by h i m d u r i n g t h e p r e v i o u s y e a r i n wh i c h s u c h e x p e n d i t u r e i s i n c u r r e d . H o we v e r , i n c a s e s wh e r e such expenditure is incurred prior to the commencement of its ope rations by the assessee and amount is capitalized in the books of account of the asse ssee on the date of commencement of o p e r a t i o n s , t h e n s u c h e x p e n d i t u r e i s a l l o wa b l e a s d e d u c t i o n i n t h e p r e v i o u s y e a r i n wh i c h t h e assessee commences operations of his specified business.
13. I n o u r v i e w, t h e l o we r a u t h o r i t i e s h a v e wr o n g l y i n t e r p r e t e d t h e r e l e v a n t p r o v i s i o n s o f t h e Act. T h e r e a r e t wo p a r t s o f t h e a b o v e s a i d provision s. In the f irst par t, it has been men tio ned that an asse ssee is eligible to claim deduction of th e capi tal expend iture if such an expen d iture has b e e n i n c u r r e d wh o l l y a n d e x c l u s i v e l y i n a s p e c i f i e d business. T here is no condition of any date or year o f c o m m e n c e m e n t o f s p e c i f i e d b u s i n e s s . H o we v e r , in the second part, it has bee n provided that if such an expenditure has been incurred prior to the commencement of business and has been duly capitaliz ed in the books of account, the claim will b e a l l o we d i n t h e y e a r i n w h i c h t h e a s s e s s e e c o m m e n c e s o p e r a t i o n s o f h i s s p e c if i e d b u s i n e s s . There is neither any overlapping nor any contradiction in the af ore said provision. The asse ssee is co vered in the first par t i.e. the asse ssee has incurred the expenditure on the s p e c i f i e d b u s i n e s s d u r i n g t h e y e a r i n wh i c h o p e r a t i o n s o f h i s b u s i n e s s o f w a r e h o u s i n g we r e a l r e a d y g o i n g o n . In v i e w o f t h i s , we d o n o t f i n d a n y j u s t i f i c a t i o n o n t h e p a r t o f t h e l o we r a u t h o r i t i e s in denying the deduction to the assessee u/s 35AD o f t h e A c t . T h i s g r o u n d i s , a c c o r d i n g l y , a l l o we d i n f avour of th e assessee.
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14. In vie w of this, the legal grounds relating to the re-assessme nt are decided against the assessee wh e r e a s t h e g r o u n d s t a k e n o n m e r i t s r e g a r d i n g t h e allo wability of the claim of deduction u/s 35AD are a l l o we d i n f a v o u r o f t h e a s s e s s e e . "
16. In view of our findings given on ground No.2 on the legal issue and ground No.6 on merits and subject to our findings given on other legal grounds, the appeal of the assessee is treated as allowed.
O r d e r p r on o u n ce d i n t h e O p e n C o u r t o n 0 1 . 0 7 . 2 0 1 9 .
Sd/- Sd/-
अ नपण
ू ा ग%ु ता संजय गग
(ANNAPURNA GUPTA) (SANJAY GARG)
लेखा सद य/ Accountant Member याय क सद य/ Judicial Member
)दनांक /Dated: 01.07.2019
*रती*
आदे श क त*ल+प अ,े+षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय-
ु त/ CIT
4. आयकर आयु-त (अपील)/ The CIT(A)
5. +वभागीय त न0ध, आयकर अपील$य आ0धकरण, च2डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar