SH. SANJEEV BANSAL,NABHA vs. ITO, NABHA

आदेश/ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 27/03/2018 of CIT-A Patiala pertaining to 2009-10 assessment year. The assessee seeks adjudication on amended ground No. 1 only. The department was required to address whether the amended ground can be substituted for the original grounds. The ld. CIT-DR considering the record stated that the amended ground properly addresses the assessee's grievance and can be substituted. Substitution, accordingly is directed. For ready reference, the said ground is reproduced hereunder : The learned assessing officer has failed to issue notice under section 148 of the Income Tax Act, 1961 within the time specified under section 149 of the Act and hence assessment completed u/s 143(3) of the Act in pursuance of the said notice is barred by limitation. 2. Both the parties have been heard. 3. The record shows that the assessing officer by an order dated 17/11/2016 passed u/s 143(3) read with section 147/148 of the Income Tax Act,1961 made additions to the returned income of the assessee. In appeal

ITA 668/CHD/2018 A.Y. 2009-10 Page 2 of 2

before the First Appellate Authority, the assessee contested the reopening on the grounds that service by affixture was bad in law and it was made upon the wrong person. The said issue was decided conclusively against the assessee by para 4.3 by the CIT(A). The assessee, thereafter, in the present proceedings has now challenged that the reopening was beyond the statutory limit. The Ld. CIT-DR submitted that the relevant record would be required to be seen. It is seen that the said issue was not raised by the assessee before the CIT(A). Accordingly, there is no discussion on the issue. Considering the absence of any relevant discussion on the said issue, it is deemed appropriate to set aside the same back to the file of the CIT(A) as in the absence of any challenge before the said authority, the occasion for the CIT(A) to arrive at a finding did not arise. Accordingly, in the light of the submissions of the parties, the impugned order is set aside back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced in the Open Court at the time of hearing itself.

Order pronounced in the Open Court on 3rd June,2019.

Sd/-

(�दवा �संह ) (DIVA SINGH) �या�यक सद�य/Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant - 1. ��यथ�/ The Respondent - 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar