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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:-
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.
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.
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.
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.
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.