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2014 (6) TMI 535 - AT - Income TaxJurisdiction of the CIT(A) u/s 147/148 of the Act Non-service of notice u/s 148 of the Act Held that - Though the submission are recorded as written submissions filed before the CIT(A) however the they are undated and unsigned - there is no reason to presume in the absence of any material to the contrary that the AO is denying the assessee an opportunity to inspect the relevant record or make available to the assessee the material relied upon by the department - the request for directing the department to do what it is duty bound to do cannot be acceded to without first a demonstration by the affected party that the AO is deliberately denying inspection to the assessee - The presumption that inspection is being denied in the absence of any material cannot be made - The issue requires no direction Decided in favour of Assessee.
Issues:
1. Jurisdictional issues regarding the assessment order. 2. Non-adjudication of specific grounds raised before the CIT(A). 3. Request for inspection of records and adverse material by the assessee. Jurisdictional Issues: The appeal was filed against the order of the CIT(A) pertaining to the 2001-02 assessment year. The assessee challenged the assessment order by raising grounds related to the jurisdiction of the assessing officer (AO) and non-service of mandatory notices under sections 147 and 143(2) of the Income Tax Act, 1961. The AO completed the assessment by making additions based on accommodation entries received by the assessee from certain entities. The Ld.AR contended that specific grounds were not adjudicated upon by the CIT(A), challenging the very jurisdiction of the action. The ITAT Delhi, after considering the material, restored the issue back to the CIT(A) for adjudication as the jurisdictional issues needed to be addressed first before deciding on the merits of the case. The impugned order was set aside, emphasizing the necessity to resolve jurisdictional matters before proceeding to the substantive issues. Non-Adjudication of Specific Grounds: The grounds raised by the assessee before the CIT(A) regarding jurisdictional issues were not addressed in the impugned order. The ITAT Delhi observed that the failure to dispose of these grounds justified the grievance raised by the assessee. The Ld. Sr. DR had no objection to restoring the issues back to the CIT(A) for proper adjudication. The ITAT directed the CIT(A) to decide on Ground No-2 & 8, emphasizing that jurisdictional issues must be resolved before proceeding to the merits. The entire order was set aside, and the CIT(A) was instructed to pass a speaking order in accordance with the law after providing the assessee with a reasonable opportunity to be heard. Request for Inspection of Records and Adverse Material: The assessee requested the AO to allow inspection of records and provide any adverse material relied upon during the assessment. The written submissions filed before the CIT(A) highlighted the need for access to relevant records due to the demise of a director who had crucial information. However, the Paper Book containing the submissions was undated and unsigned. The ITAT noted that there was no evidence to suggest that the AO was deliberately denying inspection to the assessee. Therefore, the request for directing the department to provide access to records and material could not be granted without proof of deliberate denial. As a result, no direction was issued regarding this matter. In conclusion, the appeal of the assessee was allowed for statistical purposes, and the order was pronounced in the open court on 30th May 2014.
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