TaxTMI 
TaxTMI 
2017 (12) TMI 126
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....nce, the appeals were heard together and are being disposed of by this common order for the sake of convenience, by dealing with Assessee's ITA No. 5533/Del/2014 (AY 2005-06). 2. The following grounds raised in Assessee's ITA No. 5533/Del/2014 AY 2005-06. However, the grounds raised in other 06 appeals are not reproduced here for the sake of brevity, being common in nature, except the difference in the figures. "1. That on the facts and in the circumstances of the appellant's case, the learned Commissioner of Income tax (Appeals) erred both in fact and in law in confirming the addition of Rs. 2,95,000/- made by AO by treating the agricultural income earned by the appellant as unexplained income only on the basis that no proof of havi....
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....mmissioner of Income tax (Appeals) erred both in fact and in law in upholding the validity of assumption of jurisdiction by the AO to assess the case of the appellant under section 144 of the Income tax Act, 1961 without issuing statutory notice under section 144 of the Income tax Act, 1961. 5. That on the facts and in the circumstances of the appellant's case, the learned Commissioner of Income tax (Appeals) erred both in fact and in law in upholding the validity of assumption of jurisdiction by the AO to assess the case of the appellant under section 144 of the Income tax Act, 1961 even though the AO has not mentioned the relevant note which informs an assessee that failure on the part an assessee to comply with the terms of notice....
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....1961 was conducted at the residential premises of the assessee on 17.9.2010. Consequent upon, notice under section 153A of the I.T. Act, 1961 was issued on 08.2.2012 requiring the assessee to file her return of income. In response to notice under section 153A of the Act, the assessee filed return under section 153A of Rs. 2,61,690/- on 29.2.2012. The assessee has also shown agricultural income of Rs. 2,95,000/- in her return of income. From the records, it reveals that the assessee has submitted details / documents / explanation as required by the AO for the purpose of assessment of the case of assessee under section 153A/143(3) of the Act during the course of assessment proceedings. However, the assessment was completed vide an ex-parte or....
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....on the admission of additional evidence of the AO was valid one and needs to be enquired/investigated/verification in depth which was not done by him. 5.1 Keeping in view of the facts and circumstances of the case as explained above, we are of the considered opinion that the orders passed by the Revenue Authorities are against the principle of natural justice and, therefore, the issues involved in the Appeals filed by the Assessee deserve to be set aside to the file of the AO to decide the same afresh, under the law, after detailed enquiry / investigation/verification of the each and every evidence including the additional evidence filed u/R 46A before the Ld. CIT(A) and provide adequate opportunity of being heard to the assessee. We hold ....