TMI Blog2017 (4) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer. The issue of validity of reassessment proceedings is a jurisdictional issue. It goes to the root of the matter. The Tribunal ought to have examined the ground no.3 raised in the assessee's appeal on its merit without being prejudiced by the facts that the reassessment order has been passed on the exparte basis in which the proceedings the assessee has not objected to the initiation of the reassessment.Accordingly, question no.1 is answered in favour of assessee and against the department. - Income Tax Appeal No. 87 of 2009 - - - Dated:- 30-3-2017 - Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Appellant : Rakesh Ranjan Agarwal,Suyash Agarwal For the Respondent : S.S.C. I.T.,Praveen Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act holding that the appellant had a capital of ₹ 1,50,000/- to ₹ 1,75,000/- without bringing any material on record? Briefly it has been contended by the assessee that a notice initiating re-assessment proceedings to the assessment year 1997-98 had been issued against him dated 11.5.2000 without any reference to a assessment year. Subsequently, on 13.6.2000 a notice under Section 142(1) of the Act was issued in respect of assessment proceedings for the assessment year 1997-98. Thereafter, on 4.7.2000 an exparte assessment order was passed under Section 144/148 of the Act in the case of the assessee for the assessment year 1997-98. It has been further shown to us that in the appeal against the reassessment order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly an exparte order and, therefore, there was no occasion for the assessee to have conceded to the reassessment proceedings. Further, in the instant case, it is clearly being shown by the assessee that he had raised specific ground both before the CIT (Appeals) and also before the Tribunal, challenging the jurisdiction of the Assessing Officer. This Court in the case of Smt Prabha Rani Agarwal Vs. Income Tax Officer and another reported in 2013 (351) ITR 275 (All) has held as under:- 16. In the case of Laxmi Narain Anand Prakash 46 STC 71 (All) [FB]; [1980] UP Tax Cases 125 (All), a Full Bench of this Court has held that further notice under Section 21 of the U.P. Sales Tax Act, 1948, having been improperly served the ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), the appellant had specifically questioned the validity of the proceedings initiated under section 148 of the Act. That issue was not decided by the Commissioner (Appeals) who had remanded the matter for fresh assessment after providing opportunity of hearing. The question relating to the jurisdiction assumed under section 147/148 of the Act goes to the very root of the matter and it can be raised in appeal for the first time. The appellant had raised this question again in appeal and, therefore, it was incumbent upon the Commissioner of Income Tax (Appeals) to adjudicate upon the grounds taken before him. In fact, he had casually observed that the proceedings under section 148 of the Act had been validly initiated but, wrongly appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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