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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’: NEW DELHI
Hearing conducted via Webex ORDER
The present appeal has been filed by the assessee wherein the correctness of the order dated 22.02.2019 of CIT(A)-15, New Delhi pertaining to 2008-09 assessment year is assailed. The challenge via the grounds raised is on the merits of the addition sustained as well as on the assumption of jurisdiction.
Both the parties were heard.
A perusal of the impugned order shows that before the CIT(A) also, the assessee has challenged the assumption of jurisdiction by the Assessing Officer, however, it is seen that the challenge was limited to the applicability of Section 147/148/153C. The said challenge has been disposed of by the Ld. CIT(A).
Aggrieved by this order, the assessee is before the Tribunal.
The challenge posed on the legal issue before the CIT(A) vide Ground No. 3 was further elaborated in the appeal filed. Specific issues are raised herein alleging lack of jurisdiction also on the grounds of borrowed satisfaction vide Ground No.1; lack of appropriate approvals u/s 151 vide Ground No.2; alleging use of material not confronted to him vide Ground No. 4 and not providing a copy of reasons recorded vide Ground No. 6 apart from the challenge on the addition sustained on merits. The nuanced jurisdiction challenge in the present appeal is elaboration of the general grounds raised vide Ground No. 1 and 3 before the CIT(A). It is seen that the challenge posed to the proceedings on the issues set out in grounds to 1 and 3 before the CIT(A) were not specifically addressed before the said Authority. Accordingly, it is seen that there is no specific finding thereon. The challenge posed to the assumption of jurisdiction being a legal ground and its elaboration in the present proceeding cannot be said to be not maintainable in law. However, in the absence of any specific finding on these issues for want of specific challenge after hearing parties it was deemed to appropriate to set aside the impugned order in toto back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law. Needless to say that, the assessee shall be given a reasonable opportunity of being heard. The assessee, in its own interests, is directed to ensure that the legal challenge posed to the jurisdiction is properly argued on all parameters addressing relevant facts etc. for a decision afresh.
The assessee consequently should ensure full and proper participation and not to abuse the trust reposed. Said order was pronounced at the time of virtual hearing itself in the presence of the parties Webex.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 09th September, 2021