TMI Blog2018 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... r the CIT (Appeals) to consider the issue relating to disallowance u/s. 14A. - Decided against assessee. - I.T.A. No.5674/Mum/2016 - - - Dated:- 4-1-2018 - SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM For The Appellant : Shri Sunil K. Ramaro And Shri Vinay Sinha For The Respondent : Shri M. V. Rajguru ORDER Per Shamim Yahya, A. M.: This appeal by the assessee is directed against order of the ld. Commissioner of Income Tax (Appeals)-52, Mumbai dated 30.06.2016 and pertains to assessment year 2011-12. 2. The grounds of appeal read as under: 1. The learned CIT (A) erred in not admitting the additional grounds relating to disallowance u/s I4-A holding that the said disallowance was in the original ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 72.72.698/- made by the Assessing Officer u/s 14-A be deleted. 3. In this case, the assessee appealed before the ld. Commissioner of Income Tax (Appeals) against the reassessment order passed by the assessing officer dated 15.02.2016. 4. During the course of appellate proceedings, the assessee raised revised grounds before the ld. Commissioner of Income Tax (Appeals) as under: 12. During the course of the appellate proceedings the assessee also filed revised grounds of appeal in respect of disallowance made u/s 14A of the act, as under : 1. The order passed by the Assessing Officer u/s.143(3) r.w.s. 147 is bad in law. 2. The Learned Assessing Officer erred in making an addition ₹ 65,29,714/- on account of alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urplus of interest free funds, no disallowance u/s. 14-A can be made as held in CIT Vs. HDFC Bank Ltd. - 366 JTR 505 (BOM) 7 383 ITR 529 (BOM) 4. The ld. Commissioner of Income Tax (Appeals) adjudicated the above grounds as under: 13. From the above it is quite clear that grounds no 1 to 6 are the same which were taken originally and have been adjudicated in the foregoing paras. However the grounds no 7, 8 and 9 are additional grounds. The Ld. AR argued that these grounds were left out inadvertently while filing the appeal of the assessee on 10/03/2016 and therefore may be admitted. I have considered the facts of the case. It appears from the assessment order that no addition u/s 14A as such has been made in the assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the ld. Commissioner of Income Tax (Appeals). Hence, the ld. Commissioner of Income Tax (Appeals) is quite correct in holding that he was not in a position to entertain any such ground. We find that the issue relating to disallowance u/s. 14A was in the original assessment order passed on 30.12.2013. Hence, the ld. Commissioner of Income Tax (Appeals) is quite correct that the assessee should have raised the ground against that decision in appeal against that assessment order. There is no question of condonation of delay as raised by the assessee as when the addition was not made in the reassessment order; there was no occasion for the ld. Commissioner of Income Tax (Appeals) to consider the issue relating to disallowance u/s. 14A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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