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TMI Blog2019 (4) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... observations of the learned Commissioner of Income Tax (Appeals) in para 4.4.2 that "Even during the present appellate proceedings, no reasons have been given by the Appellant for not raising this ground at the time of filing of the appeal." is bad in law and uncalled for. 1.1 That on the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals) erred in rejecting / dismissing the additional grounds of appeal. 2. That on the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals) erred in holding that thenon disposal of the objections to the notice u/s 148 is merely a procedural defect. 2.1 That the Learned Commissioner of Income Tax (Appeals) erred in no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,70,349/- being operational expenses incurred by the Appellant. 6. That on the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals)erred in rejecting the ground of appeal relating to addition of Rs. 19,00,000/- as unexplained credits. That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing. 2. The brief facts of the case are that originally the assessment was completed on 14.03.2015 against which the assessee filed the appeal before the Ld. CIT(A), who vide his impugned order has dismissed the appeal exparte as none attended the proceedings and against the said action of the Ld. CIT(A), assessee further appealed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax (Appeals) erred in not following the procedure laid down by the Hon'ble Supreme Court in the case GKN Driveshaft (India) Ltd. Vs. Income Tax Officer & Ors. 259 ITR 19(SC) and other judgments including that of the jurisdictional High Court relied upon by the Assessee. It was further submitted that the powers of the Ld. CIT(A) are coterminous with the powers of AO, in relation to the disposal of Preliminary Objections, which he has not exhausted and did not decide the same. It was further submitted that Learned Commissioner of Income Tax (Appeals) has wrongly observed that details in connection with other grounds of appeal were not furnished, which is contrary to the facts, however, the assessee had furnished the information called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 143(3) of the Act without first disposing of the preliminary objections is bad in law, the assessment order is void-ab-inito and deserves to be quashed." 5.1 Pursuant to the directions of the Tribunal dated 11.7.2018, the Ld. CIT(A) admitted the additional /modified ground of appeal being a legal ground and held that in the absence of any reason for raising the additional ground of appeal at a later stage and in the absence of records, rejected /dismissed the additional ground of appeal vide his order dated 06.10.2017, which shows that Ld. CIT(A) despite the directions of the Tribunal has not adjudicated the additional ground. We further note that Ld. CIT(A) has held that the non-disposal of the objections to the notice u/s. 148 is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings for reassessment in spite of non-existence of the required conditions specified under the Act- and even did not care to follow the norms laid down by the Supreme Court in the above decision by not disposing of the objections before passing the order of reassessment." 5.2 In view of the binding decision of the Hon'ble Supreme Court, as aforesaid, the re-assessment cannot be sustained. As observed herein above though the preliminary objection was raised against reopening of the assessment, the AO did not dispose of the same till the conclusion of re-assessment proceedings and passed order under section 147 of the Act and even on the directions of the Tribunal, the Ld. CIT(A) who had the coterminus powers with the AO has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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