TaxTMI 
TaxTMI 
2018 (8) TMI 1709
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....IT which is without jurisdiction as the Income-tax Officer, Khurda Ward, Khurda is having the jurisdiction to assess the case of the appellant and for which the assessment order passed by the learned DCIT is per se illegal, without jurisdiction and the assessment order is liable to be quashed and/or annulled. 3. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the order u/s 127 of the Act, if any has been passed for transferring the case from Income-tax Officer, Khurda Ward, Khurda to the learned DCIT, Berhampur Circle, Berhampur then the same will be illegal as the opportunity as required u/s 127 of the Act for change in place of jurisdiction of the Assessing Officers has not given to the appellant in accordance with the section 127(2) of the Act and for which the order passed by the learned DCIT is illegal, without jurisdiction and is liable to be quashed and/or annulled. 4. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the failure to communicate the order u/s 127 of the Act if any, before proceeding to assessment by the learned DCIT is illegal and for which the asse....
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....ating entire receipt of Rs. 5,50,000/- as the income of the appellant and for which same is liable to be restricted to the percentage of income as disclosed by the appellant in the return of income on total gross receipt. 13. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has erred both in law and in fact by making addition of Rs. 2,96,644/- as interest income and for which same is liable to be deleted. 14. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has erred both in law and in fact by making addition of Rs. 49,339/- income from other sources which is a clear case of non-application of mind and for which same is liable to be deleted. 15. That, the learned CIT(A) has committed serious error in not allowing the deduction as the learned DCIT has erred both in law and in fact for not allowing the deduction under Chapter-VI-A of Rs. 1,00,000/- which is liable to be allowed. 16. That, the learned CI'T(A) has committed serious error as in not giving credit to the tax deducted at source which is liable to be allowed while computing the to....
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....he impugned assessment order is liable to be quashed and/or annulled. 6. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the assessment order as the approval u/s 153D of the Act if any has been done in gross violation to the provisions of the Act, rules and instruction made there under and for which the impugned order being illegal is liable to be quashed and/or annulled. 7. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the learned DCIT has passed the assessment order ignoring the return of income and for which the addition made by the learned DCIT is illegal and is liable to be quashed and / or annulled. 8. That, the learned CIT(A) has committed serious error in not deleting the estimation as the learned DCIT has estimated the net profit @ 10% of the total turnover without having any materials whatsoever and for which the said estimation being arbitrary and is a case of non application of mind is liable to be deleted. 9. That, the learned CIT(A) has committed serious error in not deleting the estimation as the learned DCIT has estimated the net profit @ 1....
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....under Chapter VI-A of Rs. 1,00,000/- which is liable to be allowed. 18. That the CIT(A) has committed serious error in not quashing the penalty proceedings as the learned DCIT has initiated the penalty proceeding u/s 271(1)(b) & 271(1) (c) of the Act which is a clear case of non application of mind and for which same is liable to be quashed." IT(SS) A No.65/CTK/2017: A.Y. 2011-2012 "1. That, the learned CIT(A) has committed serious error in not quashing the assessment order of the learned DCIT which is unjust, illegal, arbitrary, without jurisdiction, contrary to the provisions of the Act and has been passed in gross violation to the principles of natural justice and for which the impugned assessment order is liable to be quashed. 2. That, the learned CIT(A) has committed serious error in not quashing the order passed by the learned DCIT which is without jurisdiction as the Income-tax Officer, Khurda Ward, Khurda is having the jurisdiction to assess the case of the appellant and for which the assessment order passed by the learned DCIT is per se illegal, without jurisdiction and the assessment order is liable to be quashed and/or annulled. ....
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....e learned DCIT has estimated the net profit @ 10% which is excessive unreasonable and not passed without having any comparable case and for which same is liable to be deleted and returned figure is to be accepted. 10. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has treated the agricultural income as income from other sources which is contrary to the fact and law and for which same is liable to be deleted. 11. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has erred both in law and in fact by making addition of Rs. 39,16,998/- as undisclosed income and for which same is liable to be deleted. 12. That the CIT(A) erred both in law and in fact by making by estimating the undisclosed income at 1% on total transaction of alleged share/commodities transactions which is not only arbitrary, excessive but also contrary to the facts of the case and the entire estimate is liable to be deleted. 13. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has erred both in law and in fact by making additi....
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....e with the section 127(2) of the Act and for which the order passed by the learned DCIT is illegal, without jurisdiction and is liable to be quashed and/or annulled. 4. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the failure to communicate the order u/s 127 of the Act if any, before proceeding to assessment by the learned DCIT is illegal and for which the assessment order passed by the learned DCIT is liable to be quashed and/or annulled. 5. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the learned DCIT has passed the assessment order u/s 153A of the Act without annexing the statutory approval passed by the Joint Commissioner of Income-tax if any and for which the impugned assessment order is liable to be quashed and/or annulled. 6. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the assessment order as the approval u/s 153D of the Act if any has been done in gross violation to the provisions of the Act, rules and instruction made there under and for which the impugned order being illegal is liable to be quashe....
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.... be quashed." IT(SS) A No.67/CTK/2017: A.Y. 2013-14. "1. That, the learned CIT(A) has committed serious error in not quashing the assessment order of the learned DCIT which is unjust, illegal, arbitrary, without jurisdiction, contrary to the provisions of the Act and has been passed in gross violation to the principles of natural justice and for which the impugned assessment order is liable to be quashed. 2. That, the learned CIT(A) has committed serious error in not quashing the order passed by the learned DCIT which is without jurisdiction as the Income-tax Officer, Khurda Ward, Khurda is having the jurisdiction to assess the case of the appellant and for which the assessment order passed by the learned DCIT is per se illegal, without jurisdiction and the assessment order is liable to be quashed and/or annulled. 3. That, the learned CIT(A) has committed serious error in not quashing the assessment order as the order u/s 127 of the Act, if any has been passed for transferring the case from Income-tax Officer, Khurda Ward, Khurda to the learned DCIT, Berhampur Circle, Berhampur then the same will be illegal as the opportunity as required u/s 127 ....
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....T has passed the assessment order u/s.144 of the Act which is contrary to the provisions of the Act and for which same is liable to be quashed and/or annulled. 11. That, the learned C1T(A) has committed serious error in not deleting the estimation as the learned DCIT has estimated the net profit @ 10% of the total turnover without having any materials whatsoever and for which the said estimation being arbitrary and is a case of non application of mind is liable to be deleted. 12. That, the learned C1T(A) has committed serious error in not deleting the estimation as the learned DCIT has estimated the net profit @ 10% which is excessive unreasonable and not passed without having any comparable case and for which same is liable to be deleted and returned figure is to be accepted. 13. That, the learned C1T(A) has committed serious error in not deleting the addition as the learned DCIT has treated the agricultural income as income from other sources which is contrary to the fact and law and for which same is liable to be deleted. 14. That, the learned CIT(A) has committed serious error in not deleting the addition as the learned DCIT has erred both in....
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....in appearance on the dates fixed for hearing on 17.10.2016, 8.11.2016, 2.12.2016, 9.1.2017, 9.2.2017, 1.3.2017 and 14.3.2017. It was his submission that he undertakes to appear before the CIT(A) and fully co-operate with him in disposing of the appeals if one more opportunity is granted to the assessee. 4. Ld D.R. vehemently opposed the submission of ld A.R. of the assessee for granting one more opportunity before the CIT(A). He submitted that before the Assessing Officer also, there was non- compliance and, therefore, the assessment order came to be passed u/s.153A/144 of the Act. He submitted that the assessee is habitual defaulter and, therefore, should not be allowed another opportunity before the CIT(A). 5. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. It is not in dispute that notices of hearing fixing the appeal of the assessee by the CIT(A) were received by the assessee. The assessee failed to put in appearance before the CIT(A) and comply with his requisition so that the appeals of the assessee could be disposed of by him on merits considering the submissions of the assessee. Ld A.R. of the asses....