2022 (11) TMI 825 - AT - Income Tax
Validity of Reopening of assessment u/s 147 - assessee submitted that the assessee had taken specific ground regarding validity of re-opening of the assessment - HELD THAT:- On a pointed query from the Bench of the Tribunal that there is no decision by the Ld.CIT(A) on the ground of validity of re-opening of the assessment, Ld. Sr. DR agreed that matter may be restored to the file of Ld.CIT(A) and direct the Ld.CIT(A) to adjudicate the grounds raised by the assessee.
There is no dispute with regard to the fact that the assessee had raised specific ground related to validity of re-opening of the assessment u/s 148 of the Act however, this ground is not adjudicated by Ld.CIT(A) since the issue of jurisdiction goes to the root of any proceedings.
We therefore, looking to the facts of the present case, the impugned order is set aside and the ground raised by the assessee are restored to the file of Ld.CIT(A) to decide it afresh by way of a speaking order. Thus, ground raised by the assessee in this cross-objection is allowed for statistical purposes.