Section 253 of the Income-tax Act, 1961

IT : Where reasons for not raising legal issues before lower authorities was found to be bona fide, same could be validly raised in objections for first time before Tribunal
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[2014] 52 taxmann.com 477 (Delhi - Trib.)
IN THE ITAT DELHI BENCH 'D'
Income-tax Officer, Ward 25 (3), New Delhi
v.
Jasjit Singh*
S.V. MEHROTRA, ACCOUNTANT MEMBER
AND I.C. SUDHIR, JUDICIAL MEMBER
CROSS OBJECTION NOS. 138 TO 142 (DELHI) OF 2014
[ASSESSMENT YEARS 2004-05 TO 2007-08]
SEPTEMBER  23, 2014
Section 253 of the Income-tax Act, 1961 and Rule 22 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Appeals to (Maintainability) - Assessment years 2004-05 to 2007-08 - Whether where assessee explained reasons for not raising legal issues before lower authorities and same was found to be bonafide, legal issues raised in cross objections for first time before Tribunal was validly raised by assessee - Held, yes - Whether therefore, it could not be said that cross objections raising those issues for first time would be amounting to non maintainability of cross objection under consideration - Held, yes [Para 7] [In favour of assessee]