2024 (2) TMI 1624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dered by the Income Tax Appellate Tribunal ["ITAT"] on 29 May 2019 and has raised the following questions of law for our considerations in ITA No. 924/2019: (I) Whether in view of the facts and circumstances of the case, the impugned order dated 29 May 2019 passed by the ITAT is illegal, bad in law, erroneous and perverse? (II) Whether in view of the facts and circumstances of the case, the assessment order dated 29 June 2012 passed under Section 143(3) of the Income Tax Act, 1961 ["Act"] for Assessment Year ["AY"] 2009-10 is illegal, bad in law, without jurisdiction and barred by time limitation? (III) Whether in view of the facts and circumstances of the case, the order under Section 142(2A) of the Act referring....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere not raised before the lower authorities? (II) Whether the ITAT is justified in relying on an order of the High Court directing the ITAT to accept an additional ground of appeal for the AY 2008-09 when the aforesaid order of the High Court is still pending for adjudication with the Supreme Court? (III) Whether the ITAT is justified in setting aside the assessment order dated 29 June 2012 passed u/s 143(3) of the Act and directing the AO to frame denovo assessment despite the fact that: a. The conditions mentioned in the First Proviso to Section 142(2A) of the Act were complied with by the AO; and b. The assessee had not objected to the jurisdiction of the AO in the time limit prescribed u/s 124(3)(a) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heard" inhers an obligation to afford a reasonable opportunity of being heard. The mere calling upon the assessee to file a reply would not fulfill the preemptory condition set out in the first proviso to Section 142(2A) of the Act. The grant of a reasonable opportunity of being heard, is a statutory pre condition to the exercise of power u/s. 42 (2A) of the Act, and if an Assessing Officer fails afford a reasonable opportunity of being heard, before passing an order u/s. 142(2A) of the Act, such an order would be null and void. 13. At the same time, the objections raised by the DR could not be brushed aside lightly since the assessee got ample opportunity to raise the objections during the assessment proceedings and also before th....