INCOME TAX ACT, 1961

Section 250(2) Section 206C(6) Section 206C(7)

Appeal [CIT(Appeal) - Ground of appeal - Assessee challenged AO's order on jurisdictional issue only - CIT(A) wrongly taken the limitation ground also

Assessee had raised a ground of appeal (ground no. 1) before the CIT(A) and challenged the order passed under section 206C(6) read with section 206C(7) dated 6-3-2017 for want of requisite jurisdiction with ITO, Jaipur and thereafter, in ground no. 2, had challenged the order so passed by the ITO, Jaipur as barred by limitation. The CIT(A) while referring to both these grounds of appeal has apparently read and understood both these grounds as relating to limitation as apparent from reading of para 4 of his order and thereafter, in para 4.1, has held that these grounds were not pressed by the assessee and therefore, these grounds were not allowed.Held: During the course of hearing, the AR stated at the Bar that only ground relating to limitation was not pressed before the CIT(A). Therefore, the ground relating to challenging the order passed by the AO for want of jurisdiction was taken before the CIT(A), however, it appeared that the CIT(A) had wrongly read the ground relating to jurisdiction and limitation together and had dismissed both these grounds as not pressed. Given that this ground was taken by the assessee before the CIT(A) and not adjudicated upon, the matter deserved to be set aside to the file of the CIT(A) to adjudicate the said ground of appeal after providing reasonable opportunity to the assessee.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2013-14 to 2015-16

INCOME TAX ACT, 1961

Section 250(2) Section 206C(6) Section 206C(7)

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