2017 (5) TMI 1653

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....s as under : 4. We find that the assessee has challenged the validity of reassessment in the ground raised in the present appeal however the said issue was not raised by the assessee before the CIT (Appeals). 5. We have heard the learned Authorised Representative as well as learned Departmental Representative and considered the relevant material on record on the point of admission of additional ground. The additional ground raised by the assessee is purely legal in nature and goes to the root of the matter. The assessee has contended that the reasons recorded for reopening of the assessee were not communicated to the assessee despite a specific request made by the assessee vide letter dt.22.2.2012. Thus it is contended that the assess....

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.... framing of reassessment. Thus in the facts and circumstances of the case, when this issue has not been raised and considered by the authorities below, we remit this issue to the record of the CIT (Appeals) for adjudication as per law. Since the issue of validity of the reopening has been remitted to the record of the CIT (Appeals) therefore the other grounds raised on merit are also remitted to the record of the CIT (Appeals) for consideration and adjudication on merit. 8. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 5th May, 2017.   ============= Document 1 1. The orders of the authorities below in so far as they are against the appellant are opposed....

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....claim of the appellant for exemption u/s 54 of the Act under the facts and in the circumstances of the appellant's case. 6. Without prejudice to the above, the learned CIT[A] ought to have appreciated that the appellant was entitled to the alternate claim of exemption u/s. 54F of the Act, which ought to have been allowed. Document 3 7. Without prejudice to the right to seek waiver with the Hon'ble CCIT/DG, the appellant denies himself liable to be charged to interest u/s 234-A and 234- B of the Act, which under the facts and in the circumstances of the appellant's case deserves to be cancelled. 8. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly pra....