2019 (6) TMI 1601

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....Tribunal, passed in ITA Nos. 384 & 385/Chd/2008, relevant to assessment years 1999-2000 & 2000-2001 respectively. It has been pleaded in the application that the Tribunal vide para-3 of the said consolidated order has disposed off ground Nos. 1, 2 & 4 of the appeal for assessment year 1999-2000 and ground Nos. 1 & 2 of the appeal for assessment year 2000-2001, pertaining to the validity of issue of notice u/s 148 of the Income Tax Act, 1961 (in short 'the Act') for reopening of the assessment u/s 147 of the Act as 'not pressed' by the asses see. It has been pleaded that the assessee had duly pressed the aforesaid grounds. However, the Tribunal inadvertently noted that these grounds were not pressed and hence, dismissed the same without adju....

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....heard by your Honor's on June 5th, 2018. The paper book that had been furnished by the appellant also contained various documents on the issue of reopening such as notice of reopening, reasons for reopening, the submissions made to assessing officer at the time of original assessment etc. The AR had elaborately argued, based on paper books, to contest that reopening was bad in law. 5. However, while passing the order, this ground was decided as not pressed for both the assessment years probably for the reason that in AY 2000-01, against the ground relating to jurisdiction, it was mentioned as not pressed as the same was not permitted by Committee on Disputes even though this issue was argued in all hearings. 6. The appellant respe....

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....ase of Electronics Corporation of India Ltd. (supra), the approval of the Committee on Disputes was not required for pursuing the appeals before the I.T.A.T. and Courts. The assessee, accordingly, duly pressed those grounds. We have also referred to our logbook and find that the arguments were addressed by the Ld. Counsel for the asssessee on the legal issues relevant to the validity of the reopening of the assessment. The above said grounds inadvertently were dismissed as 'not pressed' be cause of the earlier note put on against the aforesaid grounds. Earlier, the Committee on Dispute s had not permitted to raise the aforesaid grounds. However, later on since the assessee had become entitled to raise and press these legal issues, which go ....