Appeal details
Counselvise Citation
[2024] 140 COUNSELVISE.COM (IT) 107596 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-10-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
07-10-2024
Assessment Year
2015-2016
Appeal Filed On
10-02-2024
Judgement Text
"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी आकाश दीप जैन, उपाȯƗ एवं ŵी िवŢम िसंह यादव, लेखा सद˟ BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.126/Chd/2024 िनधाŊरण वषŊ / Assessment Year : 2015-16 Ashok Kumar Singh 738/11-A, Bhai Manna Singh Nagar, Street No. 3, Opp. Chand Cinema, Ludhiana-141008 बनाम The ITO, Ward-III(2), Ludhiana ˕ायी लेखा सं./PAN NO: CXVPS7539A अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Subhash Jain, C.A राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 07/10/2024 उदघोषणा की तारीख/Date of Pronouncement : 29/10/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 12/12/2023 pertaining to Assessment Year 2015-16. 2. The assessee through the various grounds of appeal has challenged the sustenance of addition of Rs. 41,50,000/- under section 69A of the Act. 3. During the course of hearing, the Ld. AR submitted that during the appellate proceedings before the Ld. CIT(A), the assessee has sought permission to raise following additional grounds of appeal: 1. “That the assessment order is against law and facts on the file in as much as the initiation of proceedings u/s 148 was not as per law and are invalid. 2. That the assessment order is against law and facts on the file in as much as the initiation of proceedings u/s 148 was on account of change of opinion and are, therefore, invalid.” 4. It was submitted that these grounds were purely legal grounds and the assessee had placed reliance on the decision of Hon’ble Supreme Court in case of National Thermal Power Corporation Ltd. Vs. CIT 229 ITR 383. It was submitted that the Ld. CIT(A) has failed to admit the additional grounds of appeal which are purely legal in nature and goes to the root of the proceedings so initiated by the AO. It was further submitted 2 that there is no dispute that the assessee has sought permission to raise aforesaid additional grounds of appeal as apparent from Para 6 of the impugned order. However the Ld. CIT(A) failing to appreciate the prayer so made. It was accordingly submitted that the additional ground so raised by the assessee be directed to be admitted and the matter may accordingly be set aside to the file of the Ld. CIT(A). 5. The Ld. DR is heard, who has relied on the order of the lower authorities. 6. After hearing both the parties and considering the material available on the record, we find that these are purely legal ground which have been sought to be raised by the assessee before the Ld. CIT(A). However in absence of any findings either admitting or rejecting the admission of the grounds so sought to be raised, the Ld. CIT(A) has proceeded to decide the matter on merits of the case. Considering the fact that these are purely legal grounds, the same are hereby admitted and the matter is set aside to the file of the Ld. CIT(A) to examine the said grounds of appeal and decide the same as per law. In view of the above, the other grounds raised on merits of the addition so made by the AO and sustained by the Ld. CIT(A) are also set aside to the file of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable opportunity to the assessee. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 29/10/2024 Sd/- Sd/- आकाश दीप जैन िवŢम िसंह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपाȯƗ / VICE PRESIDENT लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "
AI Insights
This case involves an appeal by the Assessee, Ashok Kumar Singh, against the order of the Ld. CIT(A)/NFAC, Delhi, concerning the Assessment Year 2015-16. The primary contention in the appeal was the sustenance of an addition of Rs. 41,50,000 under section 69A of the Income Tax Act. The Assessee sought to raise additional legal grounds during the appellate proceedings, challenging the validity of the initiation of proceedings under section 148, claiming it was not in accordance with the law and constituted a change of opinion. The Ld. CIT(A) did not admit these additional grounds, leading to the Assessee's appeal to the Tribunal. The Tribunal found merit in the Assessee's request to admit the additional grounds and set aside the matter for a fresh decision on these grounds.
