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2017 (7) TMI 1283 - ITAT CHANDIGARHCondonation of delay - Ex-parte assessment - notice of hearing was not served upon the assessee - non speaking order - in absence of any specific prayer, the CIT(A) has dismissed ground No. 1 as a general ground - HELD THAT:- Argument on the basis of which the order was claimed to be bad in law is found extracted in the order and has been reproduced in the earlier part of this order. The said argument has been addressed though for explaining the delay in filing of the appeal. I find that the finding of the CIT(A) that it was a general ground, cannot be faulted with. Since the assessee seeks to assail the jurisdiction of the AO itself by way of facts available on record,find that in the peculiar facts and circumstances, it would be appropriate to set aside the issue back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law requiring the assessee first to raise specific objection to the jurisdiction of the AO and only thereafter the assessee can pray for a decision on merits, if need be. Said order was pronounced after hearing the submissions of the parties before the Bench. The jurisdictional ground being the foundational ground can be assailed at any stage, specially where the facts are already available on record as per settled legal position thereof. - Decided in favour of assessee for statistical purposes.
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