2022 (3) TMI 1602 - HC - Income Tax

Substantial question of law - Admissibility of additional ground without raising the issue of jurisdiction before the AO and CIT (A) - ACIT jurisdiction - HELD THAT - The appeal is admitted on the substantial questions of law which reads as under I. Whether on the facts and in the circumstances of the case the Tribunal was justified in admitting the additional ground when the assessee had not raised issue of jurisdiction of the Assessing officer before the Assessing officer and CIT (A) ? II. Whether on the facts and in the circumstances of the case the Tribunal was justified in coming to the conclusion that the Additional Commissioner of Income Tax Range 2(3) Mumbai had no jurisdiction to pass the assessment order ? Respondent waives service. This appeal to come up in due course. Registrar (Judicial) / Registrar High Court Original Side Bombay to ensure that the original record in relation to this Appeal is summoned from the tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this Appeal. However the Registry must further ensure preparation of complete paper book in accordance with the Rules.

Summary

Issues involved:
The issues involved in the judgment are:
1. Admissibility of additional ground without raising the issue of jurisdiction before the Assessing Officer and CIT (A).
2. Jurisdiction of the Additional Commissioner of Income Tax to pass the assessment order.

Admissibility of additional ground:
The High Court, after hearing counsel for both sides, admitted the appeal on the substantial questions of law. The first question of law raised was whether the Tribunal was justified in admitting the additional ground when the assessee had not raised the issue of jurisdiction of the Assessing Officer before the Assessing Officer and CIT (A). The Respondent waived service, and the appeal was scheduled to come up in due course.

Jurisdiction of the Additional Commissioner:
The second question of law raised in the appeal was whether the Tribunal was justified in concluding that the Additional Commissioner of Income Tax, Range 2(3), Mumbai, had no jurisdiction to pass the assessment order. The High Court directed the Registrar to ensure that the original record related to the appeal is summoned from the tribunal for inspection by the parties. The paper book provided was deemed sufficient for admission of the appeal, with the Registry instructed to prepare a complete paper book in compliance with the Rules. An intimation of the appeal's admission was to be sent to the Tribunal for necessary action.