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Issues: Validity of assessment order under section 143(3)(a) of the IT Act for the assessment year 1972-73.
Analysis: The appeal before the Appellate Tribunal ITAT Delhi-D pertained to the assessment of the assessee's income for the assessment year 1972-73. The assessee raised an additional ground of appeal challenging the validity of the assessment order under section 143(3)(a) of the IT Act. This ground was considered crucial, and both parties were heard on its admissibility and merits as a preliminary objection in the appeal. The assessee contended that the assessment order failed to include the computation of tax or other sums due, rendering it not in accordance with the law. Reference was made to a decision of the Jammu & Kashmir High Court, emphasizing that such omission would invalidate the assessment order. The Revenue opposed the admission of the additional ground, arguing that it would require investigation of new facts not previously alleged or permitted. However, the Tribunal found that the plea raised by the assessee did not necessitate further factual investigation and related to the validity of the assessment, falling within the scope of the appeal. Consequently, the Tribunal admitted the additional ground raised by the assessee. Regarding the merits of the contention, the Revenue argued that the calculation of interest could be addressed separately from the assessment, citing decisions from various High Courts. In contrast, the assessee relied on the Jammu & Kashmir High Court decision, which held that the determination of tax payable by the assessee was as mandatory as the determination of income. Since the assessment order in question did not contain the computation of tax and other sums due, it was deemed invalid, leading to its annulment by the Tribunal. Given the invalidity of the assessment order, the Tribunal found it unnecessary to address the other grounds of appeal raised by the assessee. Consequently, the appeal was allowed, favoring the assessee.
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