2017 (7) TMI 1283

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..... ctness of the order dated 20.02.2017 of CIT (Appeals)-2 Chandigarh pertaining to 2009-10 assessment year on various grounds on merits. However, attention was invited to ground No. 1, which, it was submitted has been left undecided by the CIT(A) despite the fact that the arguments in support of the same have been reproduced in the impugned order. The specific ground is reproduced hereunder : "Tha .....

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..... und. 4. The ld. Sr. DR considering the record submitted that the said submission was advanced and considered for condoning the delay of 1355 days and in the absence of any specific prayer, the CIT(A) has dismissed ground No. 1 as a general ground. 5. After perusing the material available on record I find that before CIT(A), the assessee has raised the ground No. 1 assailing the assessment order. .....

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..... merits, if need be. Said order was pronounced after hearing the submissions of the parties before the Bench. The jurisdictional ground being the foundational ground can be assailed at any stage, specially where the facts are already available on record as per settled legal position thereof. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Ope .....

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