2019 (3) TMI 586

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..... g the order of CIT(A) without examination of disputed additions?" 3. Bring facts are as under: (i) The Appellant is a Limited Company. The Appellant had filed return of income for the Assessment Year 200607. Return was taken in scrutiny by the Assessing Officer who passed an order under Section 143(3) of the Income Tax Act, 1961 (in short "the Act") on 22nd December, 2009. Thereafter, he issued a notice under Section 148 of the Act on 28th August, 2011 and passed an order of reassessment on 22nd December, 2011, in which, he made additions principally by disallowing certain expenditure and the Assessee's claim of depreciation. Against such order of reassessment, the Assessee preferred appeal. (ii) In such appeal, Assessee raised the g .....

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..... the then Assessing Officer has disallowed Rs. 5,09,150/out of total various expenses of Rs. 12,72,874/and thereafter has further disallowed all the expenses without any valid reason. Therefore, it is very obvious that there is change of opinion. Therefore, such act of the Assessing Officer can not be sustained. Therefore, in the light of the above discussion Ground No.1 to 5 are allowed." (iii) The Revenue carried the matter in appeal before the Tribunal. The Tribunal by the impugned judgment dated 4th March, 2015, allowed Respondent's appeal by holding that, proceedings for reassessment were not invalid. The Tribunal, however, do not deal with the merits of the additions made by the Assessing Officer which were deleted by the CIT(A) .....

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..... d the Revenue's Appeal, reversing the decision of the CIT(A) and thereby, restoring the order of the Assessing Officer. Even when this error was pointed out to the Tribunal through application for rectification, such error was not corrected. 5. We have perused the application filed by the Assessee for said rectification, in which, specific reference was made to issues on merit, on which, according to the Assessee, no discussion had taken place since, (perhaps as understood by the assessee), the Appeal was to be dismissed only on the ground of legality of the reassessment. Whether the Assessee was correct in carrying such expression or not, is not important. What is important is that, with or without arguments, the Tribunal has not dis .....

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