AO not required to adjudicate oral objection on reopening of assessment u/s 148-ITAT

AO not required to adjudicate oral objection on reopening of assessment u/s 148 in the absence of any specific objection made in writing-ITAT

ABCAUS Case Law Citation:
ABCAUS 2278 (2018) (04) ITAT

In the instant case, the appeal was preferred by the assessee against the order of the CIT(Appeals) confirming the additions made.

During the course of hearing before the Tribunal, the assessee moved an application for admission of the additional ground stating that the reassessment order under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (Act) was made by the AO without disposing the objections to the reopening by passing a speaking order and hence the order was bad in law as the conditions stipulated by the Hon’ble Supreme Court were not been adhered.

It was prayed that the impugned order was required to be set aside as non est on the facts and circumstances of the case.

The ITAT observed that the additional ground was related to the non-disposal of the objections raised by the assessee against the reopening of the assessment by the AO.

The Tribunal found that the assessee had never raised any objection in writing before the AO which required proper adjudication. In the absence of any specific objection in writing, the AO was not required to adjudicate any such type of objection, if raised orally.

Also, the ITAT observed that admission of the ground required verification of facts. The ground was not raised either before the CIT(Appeals) or before the Tribunal while filing the appeal.

The Tribunal, under these circumstances, found no merit in the admission of this additional ground and rejected the same.

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