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DCIT, Circle-9(1), Room No.-163, C.R.Building, New Delhi Vs. M/s Software Technologies Group International Ltd., G-31, IInd Floor, Cellular House, Kalkaji, New Delhi
February, 13th 2015
                  DELHI BENCH: `G' NEW DELHI

                      I.T.A .Nos. 1058 & 1059/Del/2013
                  (ASSESSMENT YEARs-2002-03 & 2003-04)

DCIT,                      vs      M/s Software Technologies Group
Circle-9(1), Room No.-163,         International Ltd., G-31, IInd Floor,
C.R.Building, New Delhi            Cellular House, Kalkaji, New Delhi
(APPELLANT)                        (RESPONDENT)

              Appellant by       Sh. B.R.R.Kumar, Sr. DR
              Respondent by      None


      Both these appeals are filed by the Revenue and directed against separate

but identical orders of the CIT(A)-XII, New Delhi dated 16.11.2012 for the

assessment years 2002-03 and 2003-04. The grounds read as follows:-

                               ITA No-1058/Del/2013

      1. "The ld. CIT(A) erred on facts and in law in holding that the
         reopening of the assessment was beyond the jurisdiction of the
         Assessing Officer as assessee did not disclose material facts
         truly & fully in return of Income which was accepted u/s
         143(1) of the Income Tax Act, 1961.
      2. The appellant craves to amend modify, alter, add or forego any
         ground of appeal at any time before or during the hearing of
         this appeal"
                                  ITA No-1059/Del/2013

      1. "The Ld. CIT(A) erred on facts and in law in quashing the
         assessment order even though proviso to section 147 of the
         Income tax Act, 1961 was not applicable.
                                         2                I.T.A .No.1058 & 1059/Del/2013

         2. The appellant craves to amend, modify, alter, add or forego
            any ground of appeal at any time before or during the hearing
            of this appeal."

2.       As the issues raised in both the appeals are identical, for the sake of

convenience, they are heard together and disposed off by way of this common


Facts and Briefs

                     For the assessment year 2002-03

3.       The assessee is a public limited company and is engaged in the business of

software development and training to its various centres and franchisee. It filed

its return of income on 22.10.2002 and the return was processed u/s 143(1) on

23.02.2004. Notice re-opening the assessment was issued on 29.01.2008, that is

after 4 years and 10 months.

                     For the assessment year 2003-04

4.       The assessee filed its return of income on 27.11.2003. The assessment was

completed u/s 143(3) on 31.01.2006. Notice u/s 148 re-opening the assessment

was issued on 29.01.2008.

5.       For both the assessment years the reasons for re-opening is that the claim

by the assessee of public issue expenditure u/s 35D has caused escapement of

income from assessment.

6.       None appeared on behalf of the assessee despite issuance of notice. There

is no petition for the adjournment either. Under these circumstances we dispose

off the case ex-parte qua the assessee on merits.
                                       3                  I.T.A .No.1058 & 1059/Del/2013

7.    Heard the Ld. DR, Mr. B.R.R.Kumar. The First Appellate Authority has

observed that for both the assessment years the AO issued a notice fixing the case

for hearing on 20.11.2008 and whereas the assessment was completed on

19.11.2008 which is bad in law. This finding of the First Appellate Authority has

not been challenged by the Revenue in its ground of appeal. Thus the appeal of

the Revenue for both the assessment years has to be dismissed.

8.    In the result both the appeals are dismissed.

      The order is pronounced in the open court on 12th of February 2015.

      Sd/-                                                          Sd/-
(H.S.SIDHU)                                                    (J.S.REDDY)
JUDICIAL MEMBER                                       ACCOUNTANT MEMBER
Dated: 12/02/2015
*Amit Kumar*

Copy forwarded to:
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(Appeals)
5.     DR: ITAT
                                                         ASSISTANT REGISTRAR
                                                               ITAT NEW DELHI
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