Shri Ashok Kumar Sahu, Jabalpur V. T.R.O 1/Assessing Officer, Jabalpur

ITA 43/JAB/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5718 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 26-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D R LATHORIYA
• Assessee Lawyers: AJAY MISHRA
• Keywords: Question of law

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY , HONBLE JUDICIAL MEMBER ITA NO. 43 / J AB /201 3 (ASST. YEAR : 200 4 - 0 5 ) ASHOK KUMAR SAHU, 314 , SATNA BUILDING, JABALPUR. VS. TAX REC OVERY OFFICER - 1, JABALPUR. PAN NO. AMUPS 6528 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJAY MISHRA A R DEPARTMENT BY : S HRI D.R. LATHORIYA - DR DATE OF HEARING : 0 4 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 0 4 / 04 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , JABALPUR , DATED 02 /0 3 /201 2 . 2. THE ASSESSEE HAS RAISED AN ADDITIONAL GROUND OF APPEAL IN THIS APPEAL , WHICH READS AS UNDER: - THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE LD A.O. HELD NO VALID JURISDICTION TO MAKE THE ASSESSMENT IN VIEW OF THE FACT THAT IN THE INSTANT MATTER SELECTION OF THE CASE FOR SC RUTINY ASSESSMENT WAS DONE IN UTTER DEFIANCE AND TOTAL CONTRAVENTION OF THE INSTRUCTION ISSUED BY CENTRAL BOARD OF DIRECT TAXES FOR SELECTION OF CASES DURING THE F.Y. 2004 - 05 VIDE INSTRUCTION NO. 10 DATED 20/09/2004 FOR NON - CORPORATE ASSESSMENT ORDER IN QUESTION BEING SERVED UPON THE ASSESSEE BEYOND THE LIMITATION T H US RENDERED THE ORDER IN QUESTION LIABLE TO BE QUASHED. 3 . AT THE TIME OF HEARING, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS ASKED TO EXPLAIN THE REASONS FOR NOT RA I SING THIS GROUND OF 2 ITA NO. 43 / JAB /201 3 APPEAL BEFORE THE ASSESSING OFFICER AND ALSO BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). THE ONLY SUBMISSION OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS THAT ADDITIONAL GROUND OF APPEAL CAN BE RAISED BEFORE THE TRIBUNAL I N VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF NATIONAL THERMAL POWER CO. LTD. VS. CIT (1998) 229 ITR 383 (SC). 4 . ON THE OTHER HAND, DEPARTMENTAL REPRESENTATIVE OBJECTED TO ADMISSION OF THE ADDITIONAL GROUND OF APPEAL RAISED BY THE ASSESSEE IN THE APPEAL. HE SUBMITTED THAT THE ADDITIONAL GROUND OF APPEAL CAN BE ADMITTED ONLY IN A CASE WH ERE THE FACTS FOR DECID ING THE ADDITIONAL GROUNDS OF APPEAL ARE A VAILABLE ON RECORD, OTHERWISE NOT. 5. CONSIDERING THE RIVALS SUBMISSIONS AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE HON'BLE SUPREME COURT IN THE CASE OF NATIONAL THERMAL POWER CO. LTD. (SUPRA) HAS HELD AS UNDER: - UNDOUBTEDLY , THE TRIBUNAL HAS THE DISCRETION TO ALLOW OR NOT TO ALLOW A NEW GROUND TO BE RAISED . B UT WHERE THE TRIBUNAL IS ONLY REQUIRED TO CONSIDER THE QUESTION OF LAW ARISING FROM THE FACTS WHICH ARE ON RECORD IN T HE ASSESSMENT PROCEEDINGS, THERE IS NO REASON WHY SUCH A QUESTION SHO ULD NOT BE ALLOWED TO BE RAISED, WHEN IT IS NECESSARY TO CONSIDER THAT QUESTION IN ORDER TO CORRECTLY ASSESS THE TAX LIABILITY OF AN ASSESSEE. ON PERUSAL OF THE ASSESSMENT ORDER AS WELL AS THE COMMISSIONER OF INCOME TAX (APPEALS)S ORDER, WE FIND THAT THE DETAILS , SUCH AS , THE DATE OF WHICH THE CASE WAS SELECTED FOR SCRUTINY AS PER APPROVAL OF CCIT ARE NOT AVAILABLE IN THE RECORD OF THE ASSESSMENT PROCEEDINGS. SINCE, IT WILL REQUIRE INVESTIGATION INTO NEW FACTS WHICH ARE NOT ON RECORD, THEREFORE, THE ADDITIONAL GROUND OF APPEAL OF THE ASSESSEE CANNOT BE ADMITTED IN VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF NATIONAL THERMAL POWER CO. LTD. (SUPRA), HENCE, WE DISMISS THE ADDITIONAL G ROUND OF APPEAL RAISED BY THE ASSESSEE. 3 ITA NO. 43 / JAB /201 3 6 . IN THE RESULT, ADDITIONAL GROUND OF APPEAL RAISED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON MONDAY , THE 0 4 TH DAY OF APRIL , 201 6 AT JABALPUR . S D/ - SD/ - ( N.K. CHOUDHRY ) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 0 4 TH APRIL , 201 6 . VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, JABALPUR.