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TMI Blog2017 (8) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... na of decisions of higher Courts when it has been held that it is incumbent upon lower authorities to decide upon the jurisdictional as well as merits of the case raised before them so that there is a finality in proceeding at lower level and the higher forum can properly appreciate and decide upon the issue. Hence in our considered opinion the interest of justice requires that the adjudication of merits be remitted to the file of the learned CIT(A). Learned CIT(A) is directed to complete the appeal order by considering the merits of the case and passing an order on the merits of the case. Needless to add, assessee should be granted adequate opportunity of being heard. We make it clear that we have not considered the issue of reopening i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to appreciate that these delaying tactics/non-compliance attitude adopted by the assessee would amount to failure on the part of the assessee to disclose truly all material facts necessary for assessment . (ii) Whether on the facts and in the circumstances of the case, the Ld. CIT-(A) erred in holding that the said reopening for A.Y. 2006-07 amounts to change of opinion without appreciating the fact that there was there was a considerable delay/non-compliance on the part of the assessee to file details and hence it cannot be said that the AO has applied his mind to the details furnished. (iii) Whether on the facts and in the circumstances of the case, the Ld. CIT-(A) erred in holding that the assessee had disclosed truly al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fully disclosing all the material facts. However, AO has ignored the fact stated in para 2 of the assessment order issued under section 143(3) of the Income Tax Act, 1961 ('the Act') 2. On the facts and in the circumstances of the case, the Learned AO has erred in disallowing expenses amounting to INR 2,61,15,274 under section 40(a)(i) r.w.s 195 of the Act without appreciating section 9(l)(vii) of the Act and provisions of the India-Singapore tax Treaty. 3. On the facts and in circumstances of the case, the AO has erred in disallowing the expenses of INR 2,61,15,274 by placing reliance on provisions under section 9(l)(i) of the Act. 4. On the facts and in the circumstances of the case, the AO has erred in disallowi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, Revenue has filed appeal and the assessee has filed cross objection. 8. At the outset, we note that there is a delay of 51 days in filing the cross objection by the assessee. For the reasonable cause of delay, assessee has filed an affidavit in this regard. Upon hearing both the Counsel on this issue, we condone the delay. 9. In the cross objection assessee has inter alia objected that CIT(A) has erred in not adjudicating upon the merits of the case. 10. Upon careful consideration, in our considered opinion, when the reopening as well as merits of the case were before the learned CIT(A), it was incumbent upon him to pass an order and adjudicate by speaking order on both aspects. In the cross objection assessee is rightly ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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