SUMITRA DEVI,BULANDSHAHR vs. ITO, WARD- 3(1), BULANDSHAHR

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ITA 6106/DEL/2017Status: DisposedITAT Delhi01 June 2018AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional grounds as they were legal and went to the root of the matter. The Tribunal set aside the impugned order and restored the matter to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the reassessment order. The assessee raised additional grounds challenging the initiation of reassessment proceedings and claiming deduction under Section 54B.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the assessee is eligible for deduction under Section 54B.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 54B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI

Before: SHRI H.S. SIDHU

This appeal filed by the assessee is directed against the order of the Ld. CIT(A), Ghaziabad pertaining to assessment year 2008-09.

2. The assessee has raised the following additional grounds challenging the initiation of reassessment proceedings:-

1.

That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not quashing the impugned reassessment order passed by the AO u/s. 147/144 and that too without assuming

jurisdiction as per law and without complying with the mandatory conditions u/s. 147 to 151 as envisaged under the Income Tax Act, 1961.

2.

That in any case and in any view of the matter,

action of the Ld. CIT(A) in not quashing the impugned reassessment order passed by AO u/s. 147/144, is bad in law and against the facts and circumstances of the case.

3.

That having regard to the facts and circumstances of the case, the deduction u/s. 54B of the Act ought to be allowed in respect of purchase of agricultural land.

Since the above grounds are purely legal, does not require fresh facts to be investigated and goes to the root of the matter, it is prayed that it may please be admitted in view of the Hon’ble Superme Court of India decision in the case of NTPC Limited 229 OTR 183.

3. The Ld. AR fairly admitted that the additional grounds could not be raised before the Ld. CIT(A) but the relevant material concerning the disposal of such additional grounds is available on record. Since the issue raised through the additional grounds goes to the root of the matter and is legal in nature, I admit the aforesaid additional grounds raised before the Tribunal.

4.

Under these circumstances and without going into the merits of the case, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A). I order accordingly and direct him to dispose of the assessee’s aforesaid additional grounds as well as decide the case on merit afresh. Needless to add that the assessee should be given adequate opportunity of being heard.

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