2020 (10) TMI 875

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....d. CIT(A) dated 30.03.2015 is bad in law and on facts. 2. That the Ld. CIT(A) has erred in upholding the action of the AO in issuing notice u/s. 148 on the ground that appellant company being entry provider failed to disclose the commission income amounting to Rs. 1,59,200/- estimated @2% on transactions amounting to Rs. 79,60,000/-. 3. That having held by the Ld. CIT(A) that the AO had erred in making addition of Rs. 1,59,200/- he should have cancelled the exparte assessment order passed by AO u/s. 147/144 dated 27.12.2011, as the basic reason for reopening the assessment u/s. 147 did not exist. 4. That the exparte assessment order u/s. 147/144 dated 27.12.2011 was bad in law and deserved to be annulled as the reasons recorded for is....

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....see in the grounds of appeal. After hearing both the parties, we are of the view that no doubt the assessee has raised 09 grounds of appeal in which the assessee has challenged the notice u/s. 148 of the I.T. Act issued by the AO and non-issuance of notice u/s. 143(2) of the Act as well as challenge the addition in dispute on merits also. After hearing both the parties at length, we are of the view that the issue involved in ground no. 5 i.e. non-issuance of notice u/s. 143(2) of the I.T. Act is very much essential and important to decide the issues in dispute on legal as well as on merits. We have perused the impugned order in which the Ld. CIT(A) vide para no. 5.5.2 at page no. 8-9 has held as under:- "5.5.2 Before me, the Ld. Counsel d....

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....ending details called by me on the next hearing scheduled on 29.01.2015, in order to decide the appeal on the grounds of appeal filed in F.No. 35, for which an opportunity was further given till 24.2.2015. However, on 24.2.2015, no one appeared." 3.1 After perusing the aforesaid finings on the issue of non-issuance of the notice u/s. 143(2) of the Act, the Ld. First Appellate Authority mainly rejected the arguments of the Ld. Counsel for the assessee on the ground that Ld. AR could not explained whether any objection on this ground was raised during the assessment proceedings and further no additional ground was filed before the Ld. CIT(A) by the assessee and did not give any finding on the issue raised by the assessee relating non-issuanc....