SINGUR THANA LSPA CO-OPERATIVE MARKETING SOCIETY LTD,KOLKATA vs. ITO, HOOGHLY

As per the office record, it is found that all the three appeals of the assessee are filed belatedly by 120 days each. Looking to the facts and circumstances of the case, we condone the delay of 120 days each in fling all the three appeals and the appeals are admitted for adjudication.

As similar grounds have been taken by the assessee in all the three appeals, therefore, for the sake of convenience, the grounds raised in ITA

At the time of hearing, ld. counsel of the assessee raised an additional ground challenging the validity of assessment framed by submitting that the assessment framed is invalid and not sustainable as the notice issued u/s.143(2) of the Act was in violation to the CBDT Instruction f. No. 225/157/2017/ITA-II dated 23.06.2017 and therefore the notice issued u/s. 143(2) was not valid as per Provision of Act.

Ld. Counsel of the assessee submitted that the above additional ground is legal issue which goes to the root of the issue and, therefore, the assessee is free to raise the issue in any appellate proceedings. Ld. AR relied on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT, reported in [1998] 229 ITR 383(SC) in defense of his arguments. Ld. Sr. DR, on the other hand, opposed the additional ground at this stage on the ground that that was not raised before any of the authorities below.