TMI Blog2017 (6) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge thereto can be said to be waived in the peculiar facts of the present case. The assessee is within his rights to challenge the jurisdiction before the CIT(A). The challenge having been posed has to be addressed by the tax authorities. Accordingly, the impugned order is set aside and the issue is restored back to the file of the Id. CIT(A) with a direction to confront the assessee within the material relied upon and decide the jurisdictional issue which the assessee has raised and thereafter to proceed to decide the issue on merits if so warranted. - Appeal of the assessee is allowed for statistical purposes only. - ITA No. 191/JP/2016 - - - Dated:- 7-4-2017 - Smt. Diva Singh, Judicial Member Assessee by : Shri Naresh Sharm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the assessee. The said objections were dismissed by the CIT(A) holding as under:- (v) The assessment proceedings further continued on 22.12.2014 and 26.12.2014 but the appellant never asked the AO in specific terms the material in the possession of the AO including the statements of Shri V. K. Jain and Shri S. K. Jain recorded by the investigation wing at Delhi. (vi) The above facts clearly revealed that the appellant had waived his right before the AO itself by not objecting to the initiation of proceedings u/s 147 of the Act and not specifically requiring the material in possession of the AO for taking action against the appellant. Therefore, with this acquiescent on the part of the appellant, the appellant now cannot agi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and why the material collected at the back of the assessee should not have been confronted. 4. I have heard the rival submissions and perused the material available on the record. I find that the prayer of the Id AR that the department having collected the material at the back of the assessee and relying upon the same has committed such an error, which warrants that the addition be deleted, cannot be accepted. The procedural violation is capable of being addressed by addressing the stage at which the lapse has occurred. Accordingly, setting aside the aforesaid finding of the CIT(A), I am of the view that simply because the assessee did not ask for the material in possession of the Assessing Officer and did not object to the initiation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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