AI Drafter 
TaxTMI 
TaxTMI 
2011 (9) TMI 1192
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....nue have raised various grounds of appeal against the merits of the addition. However, the assessee vide ground Nos. 5 to 8 has raised the preliminary issue of the assessment being made u/s 144 of the Income Tax Act. 3. Ground Nos. 5 to 8 of appeal read as under : "5. That the Ld. AO has erred in framing the impugned assessment since no notice u/s 143(2) was issued or served on the appellant. 6. That the Worthy CIT(A) has erred in sustaining the assessment made by the Ld. AO who has erred in framing the impugned assessment without setting aside the originally return/assessed income. 7. That the Worthy CIT(A) has erred in not allowing the ground that the order u/s 144 dtd 11.12.2007 is illegal ....
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....sp; The Tribunal had noted the facts of the case vide para 6 and had observed as under : 6. The brief facts of the case are that the Assessing Officer noted the assessee not to have filed any return of income for the Assessment Year 2000-01. The Assessing Officer had received information that the assessee had made various investments in the banks during the Financial Year 1999-2000 and in the absence of any return of income, the source of investment in the said bank deposits remained unexplained. In the reasons recorded for reopening the Assessing Officer also noted that the assessee was not traceable and Vigilance Bureau, Punjab had initiated investigations against the assessee. The reasons were recorded u/s 147 ....
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....otices u/s 148, 142(1) and the assessment order u/s 144 of the Act were never served upon the assessee as the same were served through affixture at H.No. 815, Phase III-B-I, Mohali. The plea of the assessee was that he came to know about the said order only when the notice for pending recovery was served on the assessee at his correct address and thereafter he obtained the certified copy and filed the appeal before the CIT(A). The CIT(A) in the circumstances, condoned the delay in filing the appeal. With regard to the issue raised in ground No.1, the CIT(A) held that the order passed u/s 144 was unjustified. Thereafter, the addition made on the merits was partly allowed by the CIT(A) and relief of Rs. 2,0....
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....Ward-5 (4) Chandigarh received information regarding investment / deposits in the bank during the Financial Year 1999-2000. The Assessing Officer thereafter recorded reasons u/s 147 of the Act as he had reason to believe that the income had escaped assessment. In view of the assessee not having filed any income tax return and hence the source of the bank deposits, as per the Assessing Officer, remained unexplained. The copy of the reasons recoded by the Assessing Officer are placed at page 12 of the paper book. The Assessing Officer thereafter issued notice u/s 148 of the Act dated 29.3.2007/ The said notice as per the Assessing Officer was served through affixture on 3....
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....e Department. Further, we find all these arguments not being raised before the CIT(A). Though the assessee had raised the issue of validity of ex-parte order being passed u/s 144 of the Act, since the reasons recorded for reopening the assessment u/s 148 of the Act were never served upon the assessee. But we find that the CIT(A) has failed to address the said issue raised by assessee. In the interest of justice, we deem it fit to restore the issue back to the file of CIT(A) to decide the same in accordance with law. The assessee by way of additional ground of appeal has also raised issue of non issue of notice u/s 143(2) of the Act, which was not raised before CIT(A). We deem it fit to restore this ....