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TMI Blog2022 (11) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... Act however, this ground is not adjudicated by Ld.CIT(A) since the issue of jurisdiction goes to the root of any proceedings. We therefore, looking to the facts of the present case, the impugned order is set aside and the ground raised by the assessee are restored to the file of Ld.CIT(A) to decide it afresh by way of a speaking order. Thus, ground raised by the assessee in this cross-objection is allowed for statistical purposes. - ITA No.1881/Del/2020 AND C.O.-110/Del/2022 [In ITA No.1881/Del/2020] - - - Dated:- 16-11-2022 - Shri N.K.Billaiya, Accountant Member And Shri Kul Bharat, Judicial Member For the Appellant : Shri Jitender Chand, Sr.DR For the Respondent : Shri Kundan Wahi, CA Shri Yogesh Kr.Jagia, Adv. OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48,770/-. 4. Aggrieved against this, the assessee filed appeal before Ld.CIT(A) who after considering the submissions, deleted the additions made by the AO. However, Ld.CIT(A) did not advert to the ground taken by the assessee regarding validity of re-opening of the assessment. 5. Aggrieved against the order of Ld.CIT(A), the Revenue and the assessee filed appeal and cross-objection respectively before this Tribunal. 6. Ld. Counsel for the assessee submitted that the assessee had taken specific ground regarding validity of re-opening of the assessment. He pointed out that Ground No.2 before Ld.CIT(A) was specific against the validity of re-opening of the assessment u/s 148 of the Act. However, Ld.CIT(A) treated the ground as genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. In the result, the cross-objection filed by the assessee is allowed for statistical purposes. ITA No.1881/Del/2020 [Assessment Year : 2011-12] 10. Now, we take up appeal of the Revenue in ITA No.1881/Del/2020 for the AY 2011-12. The Revenue has raised following grounds of appeal:- 1. Whether the income of the Discretionary Trust shall be assessed independently or the income shall be assessed in the hands of the beneficiary? 2. Whether it is not correct to assess the trust as such, and the taxable income be clubbed in the hand of beneficiaries for computing taxable income. 3. Whether the findings of the CIT(A) which is based on presumptive facts; is correct? 4. Whether the taxable income shall be compu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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