In the appeal filed by the Revenue the assessee filed an application as per Rule 27 of the Income-Tax (Appellate Tribunal) Rules, 1963, challenging that when the Assessing Officer not making addition pertaining to reasons recorded for reopening assessment, other additions cannot be made. The Revenue contended that the assessee’s application under rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 was not maintainable since the Commissioner (Appeals) had nowhere “decided” the reopening issue against him. Tribunal following the ratio in Peter Vaz v. CIT(2021)) 436 ITR 616 (Bom)(HC) admitted the application and reassessment order was quashed..(AY.2012-13)
ITO v. Hassab Realty Pvt. Ltd. (2022) 99 ITR 315 (Pune) (Trib)
S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Issue not raised before the Commissioner (Appeals)-Reassessment-Validity-Application made as per Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27 the was admitted-Reassessment order was quashed. [S. 147, 148, Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27]