Tribunal remands jurisdictional challenge back to CIT(A) for speaking order The Tribunal allowed the appeal of the assessee for statistical purposes, remanding the issue back to the CIT(A) for a speaking order on the challenge to ...
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Tribunal remands jurisdictional challenge back to CIT(A) for speaking order
The Tribunal allowed the appeal of the assessee for statistical purposes, remanding the issue back to the CIT(A) for a speaking order on the challenge to the jurisdiction of the Assessing Officer. The Tribunal emphasized the importance of raising specific objections to jurisdiction before seeking a decision on merits, stating that foundational jurisdictional grounds can be challenged at any stage when facts are on record. The order was pronounced in Open Court on 13th July 2017.
Issues: Assessment order validity due to non-service of notices.
Analysis: The appeal was filed challenging the correctness of the CIT(A)'s order regarding the 2009-10 assessment year. The appellant contended that the CIT(A) erred in upholding the ex-parte assessment as the notice of hearing dated 09.12.2011 for 14.12.2011 was not served upon the assessee. The appellant highlighted that the notice and show cause notice under section 271(1)(h) were not served due to the assessee shifting residence. The ex-parte assessment order was also allegedly not served upon the assessee but on another individual. The CIT(A) reproduced these submissions but failed to address the specific ground raised by the appellant.
Upon review, the Tribunal found that the CIT(A) dismissed the ground as a general one, considering it for condoning the delay of 1355 days without a specific prayer. The Tribunal acknowledged that the appellant sought to challenge the jurisdiction of the Assessing Officer based on the available facts. It was deemed appropriate to remand the issue back to the CIT(A) with a direction to pass a speaking order requiring the assessee to first raise specific objections to the jurisdiction of the AO before seeking a decision on merits. The Tribunal emphasized that the foundational jurisdictional ground can be challenged at any stage, especially when the facts are already on record.
Ultimately, the appeal of the assessee was allowed for statistical purposes, and the order was pronounced in the Open Court on 13th July 2017.
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