TMI Blog2022 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of validity of initiation of re-assessment proceedings, when the said issue was specifically raised by the applicant and the appellate authority failed to address the same? HELD THAT:- There can be no doubt that that the ground raised in the context of re-assessment proceedings goes to the root of the matter. Unless jurisdiction is shown to exist on the date of initiation of re-assessment proceedings, the entire edifice of the assessment that arises in such re-assessment proceedings may never be sustained. It is equally true, for such issue to be decided, an objection must be raised at the initial stage itself. Here the assessee is quite right in submitting that such objection was raised before the assessing authority itself as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-7-2022 - Hon'ble Saumitra Dayal Singh , J. For the Revisionist :- Kunwar Saksena , Nishant Mishra For the Opposite Party :- C.S.C. ORDER Heard Sri Nishant Mishra alongwith Ms. Vedika Nath learned counsel for the assessee and Sri A.C. Tripathi learned Standing Counsel for the revenue. Present revisions have been filed by the assessee against similar orders passed by the Commercial Tax Tribunal. These matters have been heard together. In SALES/TRADE TAX REVISION No. - 24 of 2012, the assessee has questioned the order of the Commercial Tax Tribunal (hereinafter referred to as 'the Tribunal') dated 23.1.2011 in Second Appeal No. 217 of 2011 for Assessment Year 2004-05 (U.P.) arising from reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue was specifically raised by the applicant and the appellate authority failed to address the same? Having heard learned counsel for parties and having perused the record, it is seen, the assessee is a manufacturer of MS Ingots. It had been subjected to original assessment for the Assessment Year 2004-05 vide order dated 27.11.2006. Therein the books of accounts of the assessee had been accepted. Thereafter on 06.1.2011 a re-assessment notice was issued to the assessee without disclosing any facts circumstance or reason giving rise to the reason to believe to initiate reassessment proceedings. In that proceeding, the assessee claims to have raised preliminary objection as to lack of jurisdiction to initiate reassessment proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the present assessee. The matter was then further carried to the Tribunal. Again, the assessee raised objection/ground as to lack of jurisdiction to initiate re-assessment proceedings. While rejecting the appeal filed by the assessee, against the Tribunal has not made any discussion on that objection/ground. There can be no doubt that that the ground raised in the context of re-assessment proceedings goes to the root of the matter. Unless jurisdiction is shown to exist on the date of initiation of re-assessment proceedings, the entire edifice of the assessment that arises in such re-assessment proceedings may never be sustained. It is equally true, for such issue to be decided, an objection must be raised at the initial st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal authority has remitted the matter to the assessing authority to pass fresh order after giving such opportunity to the assessee. Thus, the matter has been made pending before the original authority. It also cannot be denied that the assessee had raised objection before the assessing authority and the assessing authority had not considered the same. In such circumstance, the only error that appears to have crept in the order of the appeal authority as has been confirmed by the Tribunal is not to have made specific observation to compel the assessing authority to deal with the objection as to jurisdiction. Once the matter is engaging the attention of the original authority, it is advisable that the assessee may raise a prelim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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