TaxTMI 
TaxTMI 
2026 (6) TMI 225
X X X X Extracts X X X X
X X X X Extracts X X X X
....(A.Y.) 2015-16. 2. The registry has noted the appeal to be time barred by filing 19 days. Considering the smallness of the delay, the same is condoned. 3. The solitary grounds raised by the assessee read as under: "1. The Ld. CIT(A)-NFAC erred on facts and in law in giving directions to reopen assessment for AY 2014-15 as per provisions of section 150 and to tax Rs. 36,30,000/- which the Assessing Officer taxed in the year under consideration." 4. The solitary grievance of the assessee in the present appeal is against direction given by the Ld.CIT(A) in his order to reopen the case of the assessee for the preceding Assessment Year, A.Y 2014-15 and make addition to his income in the said year. 5. The facts of the case ar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd make addition to his income in the said year; his direction, he stated was as per provisions of 150 of the IT Act. 7. The assessee before me has challenged this direction of the Ld. CIT( A) stating that the Ld.CIT(A) has no power to give any direction. He has referred to the decision of the ITAT Kolkata Bench in the case of ITO Vs. Vishwajeet Chatterjee in ITA No.565/Koklaka/2013 dated 10.11.2017, in this regard. 8. Ld. DR however, has supported the order of the Ld. CIT(A) and pointed out that in terms of the provisions of Section 150 of the Act the CIT(A) was well within the powers to give any direction. 9. I have heard both the parties. The solitary issue before me is: (1) Whether the Ld. CIT(A) had powers to issue di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r reduction." Explanation.- In disposing of an appeal, the [***] [Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the [***] [Commissioner ( Appeals)] by the appellant." 11. Clearly as per Section 251 the CIT(A) can confirm, reduce, enhance or annul an Assessment Order. However, the explanation to Section 251 further provides that he may consider and decide any matter arising out of the proceedings in which the order appeal against was passed, notwithstanding that such matter was raised before the Commissioner Appeals by appellant. 12. It is pertinent to look into provision of Section....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ay of appeal reference or revision. Reading Section 150 of the Act along with Section 250(1) of the Act, it is amply clear that the power of the Ld.CIT(A) to give direction is implicit. Ld. CIT(A) is well is empowered to give directions in his Appellate Order. 14. The pleading of the Ld. Counsel for the assessee therefore, that the Ld. CIT(A) has no power in law to give any directions, I find is without any merit and is accordingly dismissed. 15. The decision relied upon by the Ld. Counsel for the assessee in support of his contention that Ld.CIT(A) has no power to give directions, in the case of Vishwajeet Chatterjee (supra), I find, does not help the case of the assessee since in the facts of the said case the revenue had pleaded be....