Appeal details
Counselvise Citation
[2024] 139 COUNSELVISE.COM (IT) 8960 (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 \nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH \n \nHEARING THROUGH: HYBRID MODE \nŵी आकाश दीप जैन, उपाȯƗ एवं ŵी िवŢम िसंह यादव, लेखा सद˟ \nBEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM \n \nआयकर अपील सं./ ITA NO.126/Chd/2024 \nिनधाŊरण वषŊ / Assessment Year : 2015-16 \n \n Ashok Kumar Singh \n738/11-A, Bhai Manna Singh Nagar, \nStreet No. 3, Opp. Chand Cinema, \nLudhiana-141008 \nबनाम \n \nThe ITO, \nWard-III(2), \nLudhiana \n˕ायी लेखा सं./PAN NO: CXVPS7539A \nअपीलाथŎ/Appellant \n \nŮȑथŎ/Respondent \n \nिनधाŊįरती की ओर से/Assessee by : Shri Subhash Jain, C.A \nराजˢ की ओर से/ Revenue by : \nShri Vivek Vardhan, JCIT, Sr. DR \n \n \nसुनवाई की तारीख/Date of Hearing : \n07/10/2024 \nउदघोषणा की तारीख/Date of Pronouncement : 29/10/2024 \n \nआदेश/Order \n \nPER VIKRAM SINGH YADAV, A.M. : \n \nThis is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, \nDelhi dt. 12/12/2023 pertaining to Assessment Year 2015-16. \n2. \nThe assessee through the various grounds of appeal has challenged the \nsustenance of addition of Rs. 41,50,000/- under section 69A of the Act. \n3. \nDuring the course of hearing, the Ld. AR submitted that during the appellate \nproceedings before the Ld. CIT(A), the assessee has sought permission to raise following \nadditional grounds of appeal: \n1. \n“That the assessment order is against law and facts on the file in as much as the initiation of \nproceedings u/s 148 was not as per law and are invalid. \n2. \nThat the assessment order is against law and facts on the file in as much as the initiation of \nproceedings u/s 148 was on account of change of opinion and are, therefore, invalid.” \n4. \nIt was submitted that these grounds were purely legal grounds and the assessee \nhad placed reliance on the decision of Hon’ble Supreme Court in case of National \nThermal Power Corporation Ltd. Vs. CIT 229 ITR 383. It was submitted that the Ld. CIT(A) \nhas failed to admit the additional grounds of appeal which are purely legal in nature \nand goes to the root of the proceedings so initiated by the AO. It was further submitted \n\n2 \n \nthat there is no dispute that the assessee has sought permission to raise aforesaid \nadditional grounds of appeal as apparent from Para 6 of the impugned order. However \nthe Ld. CIT(A) failing to appreciate the prayer so made. It was accordingly submitted \nthat the additional ground so raised by the assessee be directed to be admitted and \nthe matter may accordingly be set aside to the file of the Ld. CIT(A). \n5. \nThe Ld. DR is heard, who has relied on the order of the lower authorities. \n6. \nAfter hearing both the parties and considering the material available on the \nrecord, we find that these are purely legal ground which have been sought to be \nraised by the assessee before the Ld. CIT(A). However in absence of any findings either \nadmitting or rejecting the admission of the grounds so sought to be raised, the Ld. \nCIT(A) has proceeded to decide the matter on merits of the case. Considering the fact \nthat these are purely legal grounds, the same are hereby admitted and the matter is \nset aside to the file of the Ld. CIT(A) to examine the said grounds of appeal and decide \nthe same as per law. In view of the above, the other grounds raised on merits of the \naddition so made by the AO and sustained by the Ld. CIT(A) are also set aside to the \nfile of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable \nopportunity to the assessee. \n7. \nIn the result, appeal of the Assessee is allowed for statistical purposes. \nOrder pronounced in the open Court on 29/10/2024 \n Sd/- \n \n \n \n \n \n \n \nSd/- \n आकाश दीप जैन \n \n \n \n \n िवŢम िसंह यादव \n (AAKASH DEEP JAIN) \n \n \n \n ( VIKRAM SINGH YADAV) \n उपाȯƗ / VICE PRESIDENT \n \n \n लेखा सद˟/ ACCOUNTANT MEMBER \nAG \n \n \nआदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : \n1. \nअपीलाथŎ/ The Appellant \n2. \nŮȑथŎ/ The Respondent \n3. \nआयकर आयुƅ/ CIT \n4. \nआयकर आयुƅ (अपील)/ The CIT(A) \n5. \nिवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH \n6. \nगाडŊ फाईल/ Guard File \nआदेशानुसार/ By order, \nसहायक पंजीकार/ Assistant Registrar \n \n"
Mehul