BHANWARIBAI CHANDANMALJAIN,MUMBAI vs. DCIT 22(2), NAVI MUMBAI

The Assessee in both these appeals challenged the order of the Ld. CIT (Appeals) on several grounds both validity as well as on merits. The Assesee challenged the order of the Ld. CIT (Appeals) in upholding the validity of notice issued u/s 148 and consequent assessment u/s 143(3) r.w.s. 147 of the Act. We find from the order sheet notings of the Tribunal that the Bench directed the Ld. DR to produce the case records to verify the notice issued and the approval given by the authorities in issuing the notice u/s 148 as the Assessee is contending that 148 notice was issued without valid prior approval/sanction of the jurisdictional Joint Commissioner of Income Tax as required u/s 151(2) of the Act and to that contention additional ground was filed by the Assessee before us. The additional ground filed before us was not part of the grounds before the Ld. CIT(Appeals) nor it was agitated before the Assessing Officer. Since the additional ground is going to the very jurisdiction of the passing the assessment order and is purely a legal ground, we are of the considered view that this ground is to be decided by the Ld.CIT (Appeals) by calling the records from the concerned Assessing Officer. Therefore, we are of the view that matter should be restored back to the Ld.CIT (Appeals) for adjudication afresh on all the contentions of the Assessee.

The Ld. DR has no serious objection in restoring the matter back to the Ld. CIT (Appeals).

In the circumstances, we restore all the grounds in both these appeals to the file of the Ld.CIT (Appeals) for fresh adjudication on all the technical grounds as well as on merits. The Ld. CIT (Appeals) should dispose off the appeals including the additional ground after providing sufficient opportunity to the Assessee.

In the result, both the appeals of Assessee are allowed for statistical purpose.