INCOME TAX ACT, 1961

Section 254(1)

Appeal (Tribunal) - Additional ground - Admissibility - Assessee did not seek any leave of Tribunal to raise a fresh plea/ground for the first time

Assessee challenged validity of reopening of assessment before Tribunal. Revenue contended that said ground regarding validity of reopening was never raised by the assessee either before AO or before CIT(A), therefore, the same was not arising from the orders of the authorities below and particularly the order of the CIT(A). Thus, the Revenue objected to the ground raised by the assessee. Held: The issue raised by the assessee before Tribunal, though, was a legal issue; however, the assessee had not filed any application for admission of additional ground/plea. Further, the assessee even had not filed the reasons recorded by the AO and in absence of the reasons recorded; the issue raised by the assessee could not be decided. Further, the assessee except raising the said ground had not pointed out as to how the reopening of the assessment was invalid. Hence, in view of the fact that the assessee had never objected to the validity of the reopening either before the AO or before the CIT(A) and had not sought any leave of the Tribunal to raise such a fresh plea/ground first time, therefore, the ground regarding validity of reopening of assessment raised by the assessee was rejected.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2013-14

INCOME TAX ACT, 1961

Section 50C(2)

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