IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH `A', CHANDIGARH
BEFORE Ms. SUSHMA CHOWLA, JUDICIAL MEMBER
AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER
ITA No.1168/Chd/2010
(Assessment Year:2007-08)
The Income Tax Officer, Vs. Sh.Jaswant Singh Mann,
Ward 4(4), Prop.M/s G.K.Flowers,
Chandigarh. # 266, Sector 35-A,
Chandigarh.
PAN: ANXPK1655K
(Appellant) (Respondent)
Appellant by : Shri Manjeet Singh, DR
Respondent by : Shri Ajay Jagga
Date of hearing : 18.07.2012
Date of Pronouncement : 24.07.2012
O R D E R
Per SUSHMA CHOWLA, J.M. :
This appeal by the Revenue is against the order of the
Commissioner of Income Tax (Appeals), Chandigarh dated 7.6.2010
r e l a t i n g t o a s s e s s m e n t ye a r 2 0 0 7 - 0 8 a g a i n s t t h e o r d e r p a s s e d u / s 1 4 3 ( 3 )
of Income Tax Act, 1961 (in short `the Act').
2. The preliminary issue raised in the present appeal by the
Revenue is vide ground No.1 which reads as under:
"1. On the facts and in the circumstances of the
case and in law, the Ld. CIT(A) has erred in
allowing appeal of the assessee without
appreciating the facts of the case."
3. The learned D.R. for the Revenue pointed out that the assessee in
the appeal filed before the CIT (Appeals) had raised various grounds of
appeal but no issue in respect of addition of Rs.88,97,365/- was raised
before the CIT (Appeals). Our attention was drawn to para 4 of the
appellate order by which the CIT (Appeals) has addressed onl y the issue
of addition of Rs.88,97,365/-.
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4. The learned A.R. for the assessee was confronted with the above
said submissions of the learned D.R. for the Revenue and was awarded
time to address the Bench in respect of the preliminary issue raised by
the learned D.R. for the Revenue. In repl y the learned A.R. for the
assessee fairly submitted that though the addition was challenged by way
of ground No.1 wherein the assessee had claimed the addition made by
t h e A s s e s s i n g O f f i c e r t o b e a r b i t r a r y, b u t t h e s p e c i f i c g r o u n d o f a p p e a l
against the addition of Rs.88,97,365/- was not raised by the assessee.
5. On perusal of the record and the orders of the Assessing Officer
and CIT (Appeals) we find that the addition made in the present case was
totaling Rs.88,97,365/-. The assessee had raised grounds of appeal Nos.
1 to 9 before the CIT (Appeals) which are incorporated under para 2 at
pages 2 to 4 of the appellate order and the same are not being reproduced
f o r t h e s a k e o f b r e v i t y. T h e p e r u s a l o f t h e s a i d g r o u n d s o f a p p e a l r a i s e d
b y the assessee before the CIT (Appeals) reflects the said grounds of
appeal being argumentative and were in the form of submission of the
assessee on various aspects of the assessment made in the hands of the
assessee. The assessee had failed to raise specific ground of appeal
against the addition of Rs.88,97,365/-.
6. The learned A.R. for the assessee had fairly admitted to the above
said omission. The CIT (Appeals) proceeded to dispose of the appeal by
observing vide para 4 as under:
"4. Since the grounds are not very specific, I would
address the issues taken up on the assessment
order which led to the addition of Rs.8897365."
7. In the absence of specific ground of appeal raised by the assessee
and in view of the admission of the learned A.R. for the assessee we
deem it fit to restore the issue back to the file of the CIT (Appeals) to
adjudicate the issues raised by the assessee which are against the non-
compliance of procedure under section 142(3) of the Act and the reliance
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on various affidavits etc. The assessee is at liberty to raise any
additional ground of appeal if so advised. The CIT (Appeals) shall
decide the appeal de-novo in accordance with law after giving reasonable
opportunity of hearing to the assessee. The ground No.1 raised by the
Revenue is thus allowed for statistical purposes. We are not addressing
the issue on the merits of deletion made b y the CIT (Appeals).
8. In the result, the appeal filed b y the Revenue is allowed for
statistical purposes.
O r d e r p r o n o u n c e d i n t h e o p e n c o u r t o n t h i s 2 4 t h d a y o f J u l y, 2 0 1 2 .
Sd/- Sd/-
(MEHAR SINGH) (SUSHMA CHOWLA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 24 t h Jul y, 2012
*Rati*
Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.
Assistant Registrar,
ITAT, Chandigarh
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