Amit Dattatraya Amrutkar Vs ITO (ITAT Pune)
Jurisdiction, DIN & 148 Defects Ignored- Failure to Decide Key Legal Ground Costs CIT(A): Pune ITAT Sets Aside Entire Order
Assessee challenged assessment framed u/s 144 r.w.s 263 for AY 2011-12 & raised multiple legal grounds including absence of DIN, wrong jurisdictional AO issuing notice u/s 148, failure to issue fresh notice after transfer, & consequential invalidity of order passed u/s 144 r.w.s 263.
Tribunal noted that assessee had specifically raised Ground No.2 in Form 35 questioning the very validity of assessment proceedings, but CIT(A) failed to adjudicate this legal ground. Tribunal also recorded that certain additional legal grounds (including DIN & jurisdiction defects) raised for the first time before Tribunal deserve to be admitted as per Supreme Court ruling in NTPC 229 ITR 383. Since the legal ground affecting root of assessment was not considered at all, Tribunal found it appropriate to set aside the entire matter to CIT(A) with direction to adjudicate Ground No.2 along with all legal & factual grounds after giving proper opportunity as mandated u/s 250(6). Impugned order was therefore set aside & entire appeal restored to ld.CIT(A). Appeal allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
