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2020 (8) TMI 352 - AT - Income TaxPower of CIT-A - Procedure in Appeal u/s 250 - plea has not been made before the AO but made before the appellate authorities - Valuation of property - whether the assessee can take an additional ground at appellate stage even when the same has not been raised before the lower authorities? - Determining the Annual Letting Value (ALV) of one of the property of the assessee which remained vacant during the period relating to the previous years relevant to the assessment years under consideration - AO determined the ALV of Property as per market rate and accordingly made the impugned additions after giving the benefit to the assessee of statutory deductions - HELD THAT:- As decided in M/S JSW HOLDINGS LTD. [2017 (8) TMI 1609 - ITAT MUMBAI]CIT(A) though, rightly admitted the question of law as to whether the income offered by the assessee in the return of income consequent to offer made in his statement recorded during the survey action can be challenged before the appellate authority, but wrongly decided the same in favour of revenue. In view of our findings given above and in view of the various case laws as discussed above, we have no hesitation to hold that the additional income was returned by the assessee perhaps under force, pressure, threat or coercion and under the mistaken belief. The assessee, in our view, was not liable to pay tax on the said additional income returned. We accordingly direct the Department to refund the taxes, if any, paid by the assessee in respect of additional income offered during the survey action.” Even as per the provisions of sub section (4) and sub section (5) of section 250 of the Act, it was required of the CIT(A) to look into grounds taken by the assessee which were based on documentary evidence in the shape of Court orders and adjudicate upon them so as to determine the correct tax liability of the assessee. In view of this, the impugned orders of the CIT(A) which have been passed without considering the pleas taken by the assessee are not sustainable in the eye of law. However, the issue is required to be restored to the file of the CIT(A) for decision afresh. Appeal of assessee allowed for statistical purposes.
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