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TMI Blog2019 (6) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1 in both the appeals are general in nature, hence, do not require adjudication. 4. In ground no.2 of both the appeals, the assessee has challenged the validity of the assessment order passed under section 143(3) r/w section 147 of the Income Tax Act, 1961 (for short "the Act"). In addition to the aforesaid grounds, the assessee has raised common additional grounds in both the appeals challenging the validity of the assessment order passed under section 143(3) r/w section 147 of the Act on account of lack of proper approval under section 151 of the Act and due to non-disposal of the objections raised during the assessment proceedings. In our view, the issues raised in the additional grounds are not only ancillary and incidental to the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under section 147 of the Act. The Assessing Officer without disposing of the objections raised by the assessee proceeded to complete the assessment under section 143(3) r/w section 147 of the Act in both the assessment years under dispute by disallowing and adding back the commission and brokerage payment of Rs. 30,71,856 and Rs. 5,52,840 under section 69C of the Act in the assessment year 2009-10 and 2010-11 respectively. Against the assessment orders so passed, assessee preferred appeals before the first appellate authority challenging the validity of the re-assessment proceedings as well as merits of the disallowance made. Learned Commissioner (Appeals), however, decided both the issues against the assessee. 6. Shri Vijay Mehta, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is curable procedural lapse which can be rectified by passing fresh assessment orders after disposal of objections raised by the assessee. Thus, he submitted, the orders passed may be restored back to the Assessing Officer with a direction to dispose of the objections raised by the assessee and thereafter complete the assessments. 8. We have considered rival submissions and perused the material on record. We have also applied our mind to the decisions relied upon. The undisputed facts emerging from record indicate that in the course of re-assessment proceedings, the assessee vide letters dated 31st August 2016, had raised objections before the Assessing Officer specifically challenging the validity of re-opening of assessment under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t years under section 143(3) r/w section 147 of the Act has not followed the ratio laid down by the Hon'ble Supreme Court and the Hon'ble Jurisdictional High Court, referred to above. Therefore, the issue which requires consideration is, whether non-disposal of the objections raised by the assessee is a procedural defect, as urged by the learned Departmental Representative. In our view, non-disposal of objections challenging the validity of re-opening of assessment under section 147 of the Act is not a mere procedural lapse but effects the jurisdiction of the Assessing Officer to pass the assessment order under section 143(3) r/w section 147 of the Act. Therefore, following the ratio laid down in the decisions referred to above, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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