Assessee's appeal dismissed on grounds of non-issuance of notice under section 143(2). Upheld order of CIT(A).

The Tribunal dismissed the appeal of the assessee on all grounds. The key issue of non-issuance of notice under section 143(2) was resolved against the assessee, as the Tribunal found no evidence to support the claim. The principles of natural justice were deemed to have been upheld, and no procedural lapses were found in the assessment proceedings. The appeal was dismissed in its entirety, upholding the order of the CIT(A).

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Issues Involved:
1. Validity of the assessment order due to alleged non-issuance of notice under section 143(2) of the Income Tax Act.
2. Alleged violation of principles of natural justice during the assessment proceedings.
3. Alleged failure of the Assessing Officer (AO) to provide sufficient time for the assessee to make submissions.
4. Alleged failure of the AO to dispose of objections raised by the assessee.
5. Alleged non-granting of TDS credit.
6. Alleged improper calculation of interest under sections 234A, 234B, and 234C of the Income Tax Act.

Detailed Analysis:

1. Validity of the Assessment Order Due to Alleged Non-Issuance of Notice Under Section 143(2):
The assessee contended that the assessment order was invalid as no notice under section 143(2) was issued. The Commissioner of Income Tax (Appeals) [CIT(A)] dismissed this contention, citing a system-generated audit trail indicating that a notice under section 143(2) dated 03/09/2014 was issued. The Tribunal noted that there was no evidence provided by the assessee to prove that objections regarding the non-issuance of notice were raised before the completion of the assessment. The Tribunal concluded that the provisions of section 292BB were applicable, precluding the assessee from raising objections about the notice at this stage. Consequently, the appeal on this ground was dismissed.

2. Alleged Violation of Principles of Natural Justice:
The assessee argued that the assessment proceedings violated principles of natural justice as no proper notice was issued, and sufficient time was not provided for making submissions. The CIT(A) held that the assessee was aware of the proceedings and had agreed to the addition of Rs. 21 lakhs to the income. The Tribunal found that the assessee had admitted the omission and agreed to the addition during the hearing. Thus, the Tribunal concluded that there was no violation of natural justice, as the assessee had been given a reasonable opportunity to be heard.

3. Alleged Failure to Provide Sufficient Time for Submissions:
The assessee claimed that the AO did not provide sufficient time to make submissions. The Tribunal observed that the assessee had agreed to the addition during the hearing and had paid the tax on the same. The Tribunal found no evidence to support the claim that insufficient time was provided. Therefore, this ground was also dismissed.

4. Alleged Failure to Dispose of Objections:
The assessee alleged that the AO did not dispose of the objections raised regarding the non-issuance of notice and insufficient time for hearing. The CIT(A) and the Tribunal noted that there was no record of any objections being raised by the assessee during the assessment proceedings. The Tribunal found no merit in this ground and dismissed it.

5. Alleged Non-Granting of TDS Credit:
The assessee contended that the AO failed to grant TDS credit. However, this ground was not pressed during the hearing before the Tribunal. Therefore, no detailed analysis was provided on this issue, and it was not considered in the final judgment.

6. Alleged Improper Calculation of Interest:
The assessee argued that the calculation of interest under sections 234A, 234B, and 234C was not in accordance with the law. Similar to the TDS credit issue, this ground was not pressed during the hearing before the Tribunal. Consequently, it was not addressed in the final judgment.

Conclusion:
The Tribunal dismissed the appeal of the assessee on all grounds. The key issue of non-issuance of notice under section 143(2) was resolved against the assessee, as the Tribunal found no evidence to support the claim. The principles of natural justice were deemed to have been upheld, and no procedural lapses were found in the assessment proceedings. The appeal was dismissed in its entirety, upholding the order of the CIT(A).

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