Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction is questioned it is to be first decided.

Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction of an authority to pass the order is questioned then the foundational fact questioned is to be first decided-ITAT

ABCAUS Case Law Citation:
ABCAUS 1118 (2017) (02) ITAT

Assessment Year : 2009-10
Date/Month of Judgment/Order: February, 2017

Brief Facts of the Case:
The Assessing Officer (AO) concluded the assessment at an income which was approx Rs. four lacs higher than the returned income by the order u/s 143/144 of the Income Tax Act, 1961 (Act).

Before the CIT(Appeals) the assessee raised the jurisdictional issue. However it was dismissed as being general and consequential in nature requiring no adjudication.

Observations made by the ITAT:
The Tribunal observed that the jurisdictional issue could not be said to be a general ground requiring no adjudication. Whenever jurisdiction of an authority to pass the order is questioned then the foundational fact questioned is to be first decided as per law on facts applicable to it.

Held:
The order passed without deciding the jurisdictional issue was set aside and the issue was restored back to the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard.