TaxTMI 
TaxTMI 
2020 (12) TMI 75
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....e assessee filed its return of income for assessment year 2006-07 on 8th September 2006 declaring income of Rs. 92,140/-. In the computation of income the assessee claimed exemption under section 11 of Rs. 10,394/-. The return was processed under section 143 (1) accepting the return income. Subsequently, the case was reopened under section 147 after recording the reasons and seeking necessary approval from the competent authority. Notice under section 148 was served on the assessee on 23rd March 2013. The case was reopened on the basis of information that one of the trustee of the assessee had deposited cash amount of Rs. 14,98,170/- in the saving bank account No. 29041010007852 with Bank of India, Vapi branch. The assessing officer after s....
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....missioner (Appeals) erred in passing ex-parte, nonspeaking order. (2) On the facts and in the circumstances of the case as well as law on the subject the learned Commissioner (Appeals) erred in not adjudicating additional ground challenging the notice under section 148 of the Act. (3) On the facts and in the circumstances of the case as well as on the subject learned Commissioner (Appeals)erred in confirming disallowance of claim of exemption made by appellant under section 11 of the income tax Act, addition of such deposit of Rs. 1,16,02,088/- and Rs. 58093/- as concealed income. (4) It is prayed that the above additions made by assessing officer and confirmed by Commissioner (Appeals) may please be deleted. 3. We have heard the sub....
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....ut adjudicating the additional ground of appeal, therefore, appeal may be restored to the file of learned (Appeals)for adjudication of additional ground of appeal as well as the primary grounds of appeal afresh. 4. On the other hand the learned senior DR for the revenue supported the order of learned (Appeals). The learned DR for the revenue further submitted that despite availing opportunity, the assessee neither made verbal nor furnished any written submission to substantiate various ground of appeal. Therefore, the learned Commissioner (Appeals) passed the order on the basis of material available on record. On the issue of non-adjudication of additional ground of appeal the learned senior DR for the revenue submits that this Bench may t....
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....We have noted that in the application for additional ground of appeal was duly acknowledged by the officer of learned Commissioner (Appeals), the assessee referred the reasons recorded by assessing officer. The assessee specifically pleaded that bank account, wherein the deposit of Rs. 1.16 Crore stated to be deposited does not belong to assessee. The learned Commissioner (Appeals) neither considered those facts not give any finding while passing the impugned order. Considering the submission of learned AR of the assessee and the contents of the impugned order passed by learned Commissioner (Appeals), we are of the view that the order is passed without affording fair and reasonable possibility to the assessee. Therefore, we deem it appropri....