HARVINDER SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

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ITA 1245/CHANDI/2024Status: DisposedITAT Chandigarh01 July 2025AY 2012-13Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the legal grounds raised by the assessee regarding the validity of the notice under Section 148 and the jurisdiction of the AO were not adjudicated by the CIT(A). Consequently, the Tribunal set aside the impugned order and restored the appeal to the CIT(A).

What were the facts?

The assessee's appeal for AY 2012-13 arises from an order of the CIT(A) concerning an assessment framed by the AO under Section 147 read with Section 144. The case was reopened due to cash deposits not commensurate with the return of income, and a notice under Section 148 was issued.

What were the issues?

Whether the CIT(A) had adjudicated the legal grounds concerning the validity of the notice under Section 148 and the AO's jurisdiction. The Tribunal also noted the possibility of remand back to the AO on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2012-13) Shri Harvinder Singh ITO C/o Tejmohan Singh Ward-6(4) बनाम/ (Advocate) Mohali. 160055 Vs. # 527 Sector 10-D Chandigarh �थायीलेखासं./जीआइआरसं./PAN/GIR No.BCAPS 1594 Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by Sh. Tejmohan Singh (Advocate) – Ld. AR : ��थ�कीओरसे/Respondent by : Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 23-06-2025 घोषणाकीतारीख /Date of Pronouncement : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Fearless Appeal Central (NFAC), Delhi [CIT(A)] dated 20-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s.144 of the Act on 25-12-2019.

The Ld. AR stated that the legal grounds as urged by the assessee has not been adjudicated by Ld. CIT(A).

2.

From the facts, it emerges that pursuant to receipt of information of cash deposit by the assessee, the case was reopened on the ground that the return of income was not commensurate with the cash deposits. Notice u/s 148 was issued on 29-03-2019 after taking approval of Ld. Pr. CIT-2, Chandigarh. The case was transferred u/s 120 by appropriate authority vide order dated 22-08-2019. The assessee remained non-compliant during assessment proceedings and ultimately Ld. AO assessed total income at Rs.52.95 Lacs.

3.

The Ld. CIT(A), exercising remand power u/s 251(1)(a), set aside the assessment back to the file of Ld. AO. No finding was rendered on legal grounds as urged by the assessee. Aggrieved, the assessee is in further appeal before us.

4.

The first and foremost argument of Ld. AR is valid service of notice u/s 148. In the second argument, Ld. AR has questioned the jurisdiction of Ld. AO on the ground that Ld. AO had no jurisdiction over the case of the assessee. We find that both these grounds are legal grounds which question the very validity of assessment proceedings. Quite clearly, the same has not been adjudicated by Ld. CIT(A). Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) who shall adjudicate the legal grounds of the assessee and if not convinced with legal grounds, explore the possibility of remand back to Ld. AO on merits. All the issues are kept open.

5.

The appeal stand allowed for statistical purposes. Order pronounced on 01-07-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 01-07-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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