TMI Blog2014 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... material available on record, it would be appropriate in the peculiar facts of the case to restore the issue back to the CIT(A) as the assessee had not withdrawn the ground raised and had only withdrawn one specific argument assailing the validity of the proceeding - Since the Jurisdictional issue is to be first decided and only thereafter the appeal on merits can be decided – the matter remitted back for fresh adjudication – Decided in favour of assessee. - I.T.A .No. 3405/Del/2013 - - - Dated:- 25-7-2014 - Smt Diva Singh And Shri B. C. Meena,JJ. For the Appellant : Sh. Ved Jain, Smt. Ranu Jain, Adv. Sh. V.Mohan, CA For the Respondent : Sh. G. Sema, Sr. DR ORDER Per Diva Singh, JM. This is an appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdrawn only one of the grounds, keeping rest of such grounds alive. (ii). On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in holding that the assessee has withdrawn the ground of appeal relevant to section 147/148 despite the fact that in the letter which was submitted before the CIT(A) it was specifically pointed out that the validity of the notice issued under section 148 of the Act without the approval of the Addl. Commissioner/Jt. Commissioner is being withdrawn and the assessee continues to challenge the validity of the proceedings under section 147/148 of the Act as per the grounds of appeal. 5. On the facts and circumstances of the case, the learned CIT(A has erred, both o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration. 9. The appellant craves leave to add, amend or alter any of the grounds of appeal. 2. The Registry has pointed out a delay of 2 days in filing of the present appeal. Addressing the same, Ld. AR invited attention to the Condonation of the delay petition filed on behalf of the assessee. Referring thereto it was submitted that the assessee company has its Registered Office at Karol Bagh, New Delhi. Its taxation affairs were being looked after by Sh. Munish Avasthi, Managing Director of the company who was residing at Ludhiana. On receipt of the impugned order on 28.03.2013 it was forwarded to the tax consultant for drafting an appeal who thereafter sent the draft appeal for signature as well as certificates to the company. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n facts. For the said purpose referring to page 49 of the paper book which contains the letter under consideration addressed to the CIT(A) dated 28.01.2013 it was submitted that this fact was specifically made clear in the aforesaid letter and despite this fact the CIT(A) held in page 22 of her order that Ground 1 1(a) are being withdrawn. The said finding it was submitted is incorrect on facts. Accordingly it was his request that the issue may be restored to the CIT(A) to decide the grounds raised which are adequately addressed in the written submissions filed or in the alternative the detailed grounds raised in the present appeal may be decided by the ITAT itself. 4. Ld. Sr. DR considering the material available on record stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r shows that the CIT(A) also records in pages 15 16 of the impugned order the other arguments assailing the action taken. These are found supported by the written submissions dated 29.08.2012 found reproduced at pages 17, 18 19 of the impugned order by the CIT(A) who has recorded the assessee s submission. The issue has been decided by her in the following manner:- Ground No.1 1a are taken together:- I have perused the facts stated in assessment order as well facts stated by the assessee in his submission. The assessee vide letter dt. 28.1.13 has withdrawn the grounds of appeal relevant to section 147/148 earlier filed, hence this ground is dismissed. (emphasis by the Bench) 5.3. In the above peculiar facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we are of the view that it would be appropriate in the peculiar facts of the case to restore the issue back to the CIT(A) as the assessee had not withdrawn the ground raised and had only withdrawn one specific argument assailing the validity of the proceeding. 5.5. Since the Jurisdictional issue is to be first decided and only thereafter the appeal on merits can be decided in view of the same, we set aside the entire impugned order directing the CIT(A) to first decide the jurisdiction issue and if still so warranted on facts decide the appeal on merit denovo after giving the assessee a reasonable opportunity of being heard. The said order was pronounced in the open Court in the presence of the parties. 6. In the result the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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