2020 (9) TMI 826

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....TBA/AST/S/144/2019-20/1018695593(1) dated 09.10.2019 passed by the respondent and quash the same. 2. The learned Single Judge, after hearing the submissions made on both sides, finding that a statutory appellate remedy is available to the petitioner by filing regular appeal before the concerned Appellate Authority, disposed of the writ petition, with liberty to the petitioner to file appeal before the concerned Appellate Authority, within a period of three weeks from the date of the receipt of a copy of the said order and further directed the Appellate Authority to consider the same and pass orders on merits and in accordance with law, without reference to the period of limitation. Aggrieved by the said order of the learned Single Judge,....

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....is deposited in bank after the announcement of demonetization. 3.4. On analysis of the transaction in the savings bank account of the Appellant, it transpired that the total credits made by the assessee during the FY 2016-17 amounts to Rs. 16,10,090/-; out of which, the assessee made cash deposits into the bank account during the previous year relevant to the assessment year in question amounting to Rs. 11,20,500/- of which Rs. 11,10,000/- was deposited during the specified period i.e., 08.11.2016 to 31.12.2016. It is further noticed that an amount of Rs. 15,000/- was deposited prior to the demonetization period and no deposit was made after demonetization. 3.5. The assessing order further reads that the assessee filed the return of i....

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....142(1) of the IT Act; for failure to comply with the provisions of Section 139(1) of the Act, penalty proceedings u/s.271F of the Act was also initiated. The income chargeable to tax was assessed as Rs. 11,20,500/-. 4. Aggrieved by the said order dated 09.10.2019 passed by ITO, Ward-2, Tiruvannamalai, the appellant/assessee has filed W.P.No.33157 of 2019 before this court, raising the ground that the order passed by the respondent is in violation of principles of natural justice and without giving notice and personal hearing and without jurisdiction. 5.1. The learned counsel for the appellant/assessee would submit that the learned Single Judge has failed to see that even if any order has been passed without jurisdiction or against the....

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....nce on the above said two decisions, the learned counsel for the appellant/assessee, contended that on the ground that non issuance of notice under Section 143(2), the matter can be remitted to the Appellate Authority. 6. Heard the submissions made by the learned counsel for the appellant and perused the records carefully. 7. In the judgment of the Honourable Supreme Court referred to by the appellant counsel reported in (2010) 3 SCC 259 [cited supra], the facts of the said case is with regard to assessment of Block assessment and determination of undisclosed income for a block period. Again in the case reported in [2019] 412 ITR 284 (Mad) [cited supra], it is seen that the Assessing Officer asked the assessee therein to file the bala....