MADHUMITA TRIPATHY,HYDERABAD V. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

ITA 1268/HYD/2024

AI Insights

This case involves an appeal by Smt. Madhumita Tripathy against the order of the CIT (A)-NFAC Delhi for the assessment year 2013-14. The primary contention in the appeal was the validity of the notice issued under section 148 of the Income Tax Act, which the assessee argued was barred by limitation. This ground was raised for the first time at the appellate stage, supported by recent Supreme Court judgments that analyzed the limitations applicable to the issuance of such notices. The Income Tax Appellate Tribunal (ITAT) decided to remand this issue back to the CIT (A) for a detailed examination in light of the Supreme Court's decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126533 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Other Referred Cases: Union of India vs. Rajiv Bansal, Union of India vs. Aashish Agarwal
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SRINIVASA RAO
• Keywords: Grounds of appeal; Judgment; Statistical purposes; Admission; Reconsider
• Section: 148

Judgement Text

" ITA No 1268 of 2024 Madhumita Tripathy Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1268/Hyd/2024 (िनधाŊरण वषŊ/Assessment Year: 2013-14) Smt. Madhumita Tripathy Hyderabad PAN:AHJPT3294M Vs. Income Tax Officer Ward 8(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri B Srinivasa Rao, CA राज̾ व Ȫारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 05/02/2025 घोषणा की तारीख/Pronouncement: 25/04/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated, 12/11/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2013-14. 2. The assessee has raised the following grounds of appeal: ITA No 1268 of 2024 Madhumita Tripathy Page 2 of 4 3. At the outset we note that the assessee has raised the issue of validity of notice issued u/s 148 as barred by limitation in Ground No.1 of the grounds of appeal. This ground has been raised by the assessee for the first time without any application for seeking the permission of the Tribunal to raise an additional ITA No 1268 of 2024 Madhumita Tripathy Page 3 of 4 ground. The learned DR has vehemently opposed to the admission of the additional ground as this was neither raised by the assessee before the authorities below nor the assessee has made any application seeking permission to raise an additional ground. Since this additional ground has been raised by the assessee on the basis of the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Rajiv Bansal reported in 469 ITR 46/167 Taxmann.com 70, whereby the Hon'ble Supreme Court has analyzed the limitation available with the Assessing Officer for issuance of notice u/s 148 in pursuant to the judgment in case of Union of India vs. Aashish Agarwal reported in 444 ITR 1. Thus, in the facts and circumstances of the case when the additional issue raised by the assessee goes to the root of the matter, then it has to be considered and decided by considering the relevant facts in the light of the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal (Supra) as well as in the case of Union of India vs. Rajiv Bansal (Supra). The relevant facts regarding the issuance of notice u/s 148 and the limitation available with the Assessing Officer in the light of the judgment of the Hon'ble Supreme Court have not been examined by the authorities below because the assessee did not raise this issue prior to filing this appeal. Accordingly, in the facts and circumstances of the case and in the interest of justice, this issue is remanded to the record of the learned CIT (A) for adjudication in the light of the judgement of the Hon'ble Supreme Court in the case of Union of India vs. Rajiv Bansal (Supra). ITA No 1268 of 2024 Madhumita Tripathy Page 4 of 4 4. The other grounds raised by the assessee are kept open and may be reconsidered by the learned CIT (A) as per the outcome of the legal ground raised by the assessee. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 25th April, 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 25th April, 2025 Vinodan/sps Copy to: S.No Addresses 1 Smt. Madhumita Tripathy, 8 LH Flat No.1402 Khajaguda, Lanco Hills, Gachibowli, Hyderabad 500089 Telangana 2 Income Tax Officer Ward 8(1) Signature Towers, Kondapur 500084 Hyderabad 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "