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TMI Blog2022 (12) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... t, but came to know fact of not having filed appeal when there was pressure from department for payment of demand, delay of 492 days in filing appeal was to be condoned, in the interests of justice. Accordingly, looking into the facts of the instant case, and the period of delay under consideration, in the interests of justice, we are hereby condoning the delay in filing the appeal. The Ld. Departmental Representative has also not objected to condonation of delay in filing of appeal by the assessee. Scope of limited scrutiny - grounds of appeal included disallowance of commission and purchases made by AO - The assessment order has travelled beyond the scope of notice issued u/s 143(2) of the Act, we are in agreement with the contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer in such cases where the notices are issued for limited scrutiny is confined to the claims he has set out in the notice for verification. This position of law was further elaborated by the CBDT in its Circular No. 8/2002, dated 27-8-2002. Since the assessment order has travelled beyond the scope of notice issued under section 143(2) of the Act, the additional Grounds of Appeal of the assessee is allowed. - SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Assessee : Shri M.S. Chhajed, A.R. For the Revenue : Shri Rajdeep Singh, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Ah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 127 taxmann.com 188 (Visakhapatnam - Trib.) held that where assessee was under bona fide impression that its appeal had been filed by accountant, but came to know fact of not having filed appeal when there was pressure from department for payment of demand, delay of 492 days in filing appeal was to be condoned, in the interests of justice. Accordingly, looking into the facts of the instant case, and the period of delay under consideration, in the interests of justice, we are hereby condoning the delay in filing the appeal. The Ld. Departmental Representative has also not objected to condonation of delay in filing of appeal by the assessee. 4.1 The counsel for the assessee submitted that the before going into the merits of the case, he wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the contention that if the order passed under limited scrutiny assessment is on the grounds which were not on the reasons for which the limited scrutiny assessment was initiated, the assessment order was without jurisdiction and hence liable to be set aside. 5. In response, DR submitted that a liberal interpretation may be taken in the instant set of facts on the scope of limited scrutiny assessment , wherein the term interest expenses as mentioned in the notice issued under section 143(2) of the Act can very well be construed to include disallowance of interest under section 14A of the Act. Further, he submitted that though the expenses on account of bogus commission were disallowed, however, it is an admitted fact that the payments were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to encompass within its scope disallowance under section 14A as well. Further, we observe that the commission payment in the instant facts were disallowed on the ground that the same were bogus in nature and not on account of related party mismatch as mentioned in the notice under section 143(2) of the Act. Accordingly, the assessment order has been passed in respect of issues which were not the subject matter of limited scrutiny assessment notice section 143(2) of the Act. In the case of Shri Narendrakumar Rameshbhai Patel vs. DCIT in ITA No. 981/Ahd/2019, the co-ordinate bench held that the jurisdiction of the Assessing Officer in such cases where the notices are issued for limited scrutiny is confined to the claims he has set out in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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