AI Structured Summary
Not yet generated for this judgment
Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the assessee against the order dated 29.10.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the 2014-15. Grounds of appeal are as under :-
1.On the facts and circumstances of the case, the authorities below has failed to follow the procedure u/s 148 r.w. 148A of the Act brought into the statute by way of Finance Act, 2021 despite the notice having been issued after 01.04.2021. Therefore, the said proceedings are invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663
2.On the facts and circumstances of the case, the authorities below erred in issuing notice u/s 148 of the Act without obtaining a valid written approval u/s 151 of the Act. Therefore, the said notice is invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663
3.On the facts and in the circumstances of the case and in law, the authorities below have erred in making the additions without providing the copy of statements relied upon to the appellant OR 3 affording the appellant the opportunity to cross examine the witnesses relied upon. Therefore, the said proceedings are invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663
4.On the facts and in the circumstances of the case and in law, the authorities below have erred in making an addition of Rs. 4 64,75,870/- under Section 69 of the Act. Therefore, the action of the authorities below is wrong, illegal, misconceived and unjustified therefore the addition should be deleted Rs. 3921663
5.The appellant craves the right to add, submit, alter OR withdraw any OR all grounds of appeal before OR on the date of hearing.
6.On the facts and in the circumstances of the case and in law, the authorities below have erred by not following the proper procedure prescribed by the law before enhancing the returned income of the appellant and imposing the tax. The action of the authorities below is wrong, illegal, misconceived and unjustified therefore it should be quashed.
7.On the facts and circumstances of the case, the authorities below erred in issuing notice u/s 143(2) of the Act in violation of 7 CBDT instruction F. No. 225/157/2017/ITA-II dated 23.06.2017. Therefore, the said notice is invalid, and assessment framed pursuant thereto is vitiated in law.
During proceedings before us the Ld. Counsel field a petition for admission of additional ground under Rule 11 of the ITAT Rules, 1963. The petition and the additional ground raised by the assessee are as under :-
ADDITIONAL GROUNDS
1.On the facts and in the circumstances of the case and in law, the Faceless Assessing Officer of National Faceless Assessment Centre, Delhi (FAO,NFAC-Delhi) erred In having assumed jurisdiction for concluding the faceless assessment of Income escaping assessment and passing the assessment order u/s. 147 r.w.s 144 r.w.s 1448, dated 26/03/2022 prior to notification u/s 151A, dated 29/03/2022 for operation of faceless income escaping assessment, accordingly the FAO is lack of jurisdiction for concluding income escaped assessment in a faceless manner, thus the assessee prays that the assessment order u/s. 147 r.w.s 144 r.w.s 144B, dated 28/03/2022 may be held as null & void and to be quashed.
We have considered the prayer made by the Ld. Counsel of the assessee and we are of this considered view that the issue raised as in the additional grounds are genuinely related to the roots of the assessment proceedings. Therefore, we admit the additional but these issues were not raised, considered and dealt with the authorities below, therefore, in the fitness of things after admitting the additional ground we think it fit to remand this case back to the file of the Ld. CIT(A) to look into the grievance raised by the assessee in the form of the additional ground and given its findings. Accordingly, remand this matter back to the file of the Ld. CIT(A) for fresh adjudication of the case under law.
In the result, the appeal filed by the assessee is allowed for statistical purpose.