Assessee's Appeal Partially Allowed: Jurisdiction Upheld, Issues Remanded for Fresh Decision

The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal upheld the validity of the Assessing Officer's jurisdiction under section 147 but restored the issues concerning the disallowance of deduction for provision for EMD and advances written off, as well as the treatment of additional evidence, to the Commissioner of Income Tax (Appeals) for a fresh decision.

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Issues Involved:
1. Validity of the order passed by the CIT(A) under section 250 of the Income-tax Act, 1961.
2. Jurisdiction of the Assessing Officer (AO) under section 147 of the Act.
3. Disallowance of deduction claimed in respect of provision for EMD and advances written off.
4. Treatment of written submissions as 'additional evidence' by the CIT(A).

Issue-Wise Detailed Analysis:

1. Validity of the CIT(A) Order:
The assessee contended that the order passed by the CIT(A) under section 250 of the Income-tax Act, 1961, is "bad in law and is liable to be quashed." However, this ground was considered general and not specifically argued further by the assessee.

2. Jurisdiction of the AO under Section 147:
The CIT(A) upheld the AO's jurisdiction under section 147, referencing the Hon’ble Delhi High Court's judgment in Mega Corporation Ltd. This judgment states that an assessee cannot question the jurisdiction of an AO after one month from receiving a notice under sections 142(1) or 143(2) or after the completion of assessment, whichever is earlier. The assessee did not comply with the notice under section 148, nor did it seek reasons for reopening or file objections. The Tribunal found no infirmity in the CIT(A)'s decision, noting that the assessee failed to follow the prescribed procedure as per the Hon’ble Apex Court's judgment in GKN Driveshafts (India) Ltd. vs. ITO. The Tribunal also examined and dismissed the applicability of the judgments cited by the assessee, including Andhra Bank Ltd. Vs. CIT and GMR Holdings (P.) Ltd. Vs. DCIT, as the facts differed from the present case. Consequently, the assessee's objection regarding the validity of reassessment was rejected.

3. Disallowance of Deduction for Provision for EMD and Advances Written Off:
The CIT(A) did not admit the documents presented by the assessee as additional evidence under Rule 46A, stating that the assessee had deliberately chosen not to comply with the notice under section 148 and did not file any details or submissions before the AO. The Tribunal noted that the AO had issued a notice under section 142(1) on 17.01.2014, with a hearing date of 24.01.2014, but no further opportunity was granted before passing the assessment order on 31.01.2014. Given that the CIT(A) also did not admit the additional evidence, the Tribunal decided, in the interest of justice, to restore the matter to the CIT(A) for fresh decision after admitting the evidences. This issue was thus allowed for statistical purposes, and the Tribunal did not comment on the merit of the issue.

4. Treatment of Written Submissions as 'Additional Evidence':
The CIT(A) treated the written submissions made before the AO during appellate proceedings as 'additional evidence' and did not admit them under Rule 46A. The Tribunal found this treatment to be procedurally flawed, as the assessee was not given sufficient opportunity to present its case. The matter was restored to the CIT(A) for fresh consideration, allowing the assessee to submit additional evidence and for the CIT(A) to pass a new order after examining the evidence.

Conclusion:
The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal upheld the validity of the AO's jurisdiction under section 147 but restored the issues regarding the disallowance of deduction for provision for EMD and advances written off and the treatment of additional evidence to the CIT(A) for fresh decision.

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