DEEPAK L. KULPE,MUMBAI vs. INCOME TAX OFFICER 26(2)(2), MUMBAI

आदेश / O R D E R

Per Sandeep Gosain, Judicial Member:

Deepak L. Kulpe 2. At the very outset, our attention was drawn towards application dated 10/1/18 wherein the assessee want for seeking permission for raising additional ground of appeal

3. We have heard the counsels for both the parties and we have also gone through the contents of the letter dated 10 /1/18 wherein the assessee has submitted that the assessment was reopened vide issue of notice u/s 148 dated 10/5/13.It was further contended that neither the notice under section 148 was served upon nor the reasons for reopening the assessment were communicated to him during the assessment proceedings. Therefore, now before us the assessee wants to file additional ground of appeal thereby challenging the reopening u/s 147 of the income tax act on the ground that mandatory notice under section 148 was not served on the assessee and the reasons for reopening the assessment have also not been communicated to the assessee. After hearing the counsels of both the parties and after going through the contents contained in the application dated 10/1/18 and by keeping in view the principles laid down by the Hon’ble Supreme Court in the case of NTPC versus CIT 229 Deepak L. Kulpe ITR 383 and also other judgements such as Jute Corporation of India Ltd versus CIT 187 ITR 688 Supreme Court and Ahmedabad electricity company Ltd versus CIT 199 ITR 351 (Bombay), we are of the considered view that the ground which the assessee now wants to raise before us by way of additional ground is legal in nature and hence it can be raised at any point of time therefore ,we allow the assessee to raise this ground by way of additional ground of appeal and consequently, allow the application dated 10/1/18 and admit the additional ground raised by the assessee for adjudication.