TMI Blog2021 (3) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal by the Assessee against the order dt. 28/01/2020 of Ld. CIT(A), Karnal. 2. The Registry has pointed out that the appeal of the assessee is barred by limitation by 35 days. The Assessee furnished an application for condonation of delay stating therein as under: APPLICATION FOR CONDONATION OF DELAY IN FILLING APPEAL Kindly refer to show cause Notice No. ITA No- 255/Chandigarh/2020 dated 03-06- 2020 issued by Hon'ble ITAT. Wherein I have been intimated that Appeal filed in the case is received in ITAT Office by post on 08-05-2020 late by 35 days. It is humbly submitted : That Order appealed against is received on 03-02-2020 and Appeal was to be filed on or before 02-04-2020. That The Appellant prepared Appeal and deposited Appeal fee on 18-03-2020 as per challan of Appeal fee attached with Appeal form. That Appeal could not be receipted in the office of ITAT due to COVID-19 LOCKDOWN as all the Govt, offices were closed. That further appeal was sent by speed post on 18-04-2020 as per receipt reed, from Post Office, which is received in your office on 08-05-2020 due to COVID-19 LOCKDOWN. That non-filling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2021 which read as under: Sub: Request for taking Revised / Additional Ground of Appeals in ITA No. 255/Chd/2020 for the Assessment Year 2009-10 We have to very humbly submit that we have fled the above said appeal before the Hon'ble Bench, which has now been fixed for hearing on 12.01.2021. It is submitted that the grounds of appeal as taken are narrative in nature and also we wish to take additional ground of appeal and which has necessitated for filing the revised/additional grounds of appeal. The grounds of appeal with regard to reopening of the case u/s 148, which was taken before the Ld. CIT(A) have not been taken in the original grounds of appeal. It is, therefore, requested that being the legal ground of appeal, the same may, lease, be allowed to be taken. Further, it is submitted that all the facts are borne out from the record of the Assessing Officer/CIT(A) and no fresh facts are likely to be investigated and, therefore, the same may, please, be allowed to be taken in view of the judgment of M/s National Thermal Plant Co. Ltd vs CIT as reported in 229 ITR 383 and oblige. The Ld. Counsel for the assessee submitted that the additional grounds are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted in view of the ratio laid down by the Hon'ble Apex Court in the case of M/s National Thermal Power Co. Ltd. Vs. CIT 229 ITR 383(supra) wherein it has been held as under: The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner (Appeals) is too narrow a view to take of the powers of the Tribunal. It has further been held that : Undoubtedly, the Tribunal has the discretion in allow or not to allow a new ground to be raised. But where the Tribunal is only required to consider the question of law arising from facts which are on record in the assessment proceedings, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 9. In the present case, the assessee vide additional grounds has challenged the jurisdiction of the A.O. assumed under section 148 of the Income Tax Act, 1961 (hereinafter referred to as Act ) and that the A.O. acted only on borrowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble Supreme Court in Raymond Woolen Mills Ltd. vs. ITO and other (1999) 236 ITR 34, that in determining whether commencement of reassessment proceedings was valid, it has only to be seen whether there was, prima facie, some material on the basis of which the department could reopen the case. The sufficiency or covertness of the material is not a thing to be considered at this stage. This judgment is squarely applicable in this case. 12. Being aggrieved the assessee is in appeal. 13. The Ld. Counsel for the Assessee reiterated the submissions made before the authorities below and further submitted that the Ld. PR. CIT had given a mechanical approval for reopening the assessment, he simply stated that he was satisfied, however no reasons were recorded for his satisfaction. Therefore, on the basis of mechanical approval of the Ld. Pr. CIT, the proceeding initiated by the A.O. under section 148 were not justified. The reliance was placed on the judgment of the Hon'ble Apex Court in the case of CIT Vs. S. Goyanka Lime Chemical Ltd. [2015] 64 taxmann.com 313(SC), copy of the said order was furnished which is placed on record. 13.1 In his rival submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the mechanical manner, without application of mind to accord sanction for issuing notice under section 148 of the Act. On an identical issue the Hon'ble M.P. High Court in the case of CIT Jabalpur Vs. S. Goyanka Lime Chemical Ltd. reported at (2015) 56 Taxmann.com 390 by following its own decision in the case of Arjun Singh Vs. ADIT (2000) 246 ITR 363 (M.P) held as under: 7. We have considered the rival contentions and we find that while according sanction, the Joint Commissioner, Income Tax has only recorded so Yes, I am satisfied . In the case of Arjun Singh (supra), the same question has been considered by a Coordinate Bench of this Court and the following principles arc laid down:- The Commissioner acted, of course, mechanically in order to discharge his statutory obligation properly in the matter of recording sanction as he merely wrote on the format Yes, 1 am satisfied which indicates as if he was to sign only on the dotted line. Even otherwise also, the exercise is shown to have been performed in less than 24 hours of time which also goes to indicate that the Commissioner did not apply his mind at all while granting sanction. The satisfaction has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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