Ravi Sellappan Vs DCIT (ITAT Pune)
The Miscellaneous Application (MA No.150/PUN/2023) was filed by the assessee arising out of the ITAT order dated 05.01.2023 in ITA No.1277/PUN/2017 for Assessment Year 2008-09. The Revenue had originally filed ITA No.1277/PUN/2017, which was heard on 17.10.2022 and allowed by the Tribunal on 05.01.2023.
The assessee filed a Miscellaneous Application under section 254(2), which was dismissed by the Tribunal on 25.10.2023. The assessee then filed a Writ Petition before the Bombay High Court. By order dated 07.05.2024, the High Court quashed and set aside the Tribunal’s order dated 25.10.2023 and remanded the matter for rehearing of the Miscellaneous Application.
Upon rehearing, the assessee’s counsel relied on a letter dated 19.12.2016 filed before the Commissioner of Income Tax (Appeals). The Revenue sought time to verify whether the letter had been filed. Subsequently, the Revenue confirmed that the letter dated 19.12.2016 was on record with acknowledgment.
The assessee contended that the Tribunal, in its earlier order dated 05.01.2023, had dismissed the challenge to reopening under section 148 on the ground that the assessee had not pressed those grounds before the CIT(A). The assessee argued that the withdrawal of grounds relating to reopening was conditional, subject to relief being granted on other grounds. The letter dated 19.12.2016 specifically mentioned that the non-pressing of grounds was “subject to the relief being granted on other grounds.” It was argued that this conditional withdrawal could not be treated as unconditional abandonment.
