TaxTMI 
TaxTMI 
2021 (3) TMI 670
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....0 as per challan of Appeal fee attached with Appeal form. That Appeal could not be receipted in the office of ITAT due to COVID-19 LOCKDOWN as all the Govt, offices were closed. That further appeal was sent by speed post on 18-04-2020 as per receipt reed, from Post Office, which is received in your office on 08-05-2020 due to COVID-19 LOCKDOWN. That non-filling of present appeal in stipulated period is neither intentional nordeliberate. Keeping in view of above explained circumstances, it is humbly prayed that delay in filling of Appeal may kindly be condoned. 3. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and submitted that the delay in filing the appeal occurred due to COVID-19 Lockdown which was beyond the control of the assessee, he requested to condone the delay of 35 days. 4. In his rival submissions the Ld. DR although opposed the condonation of delay but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 5. After considering the submissions of both the parties it appears that the delay in filing the appeal occurred due to COVID-19 Lockdown and all the Gover....
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....cord of the Assessing Officer/CIT(A) and no fresh facts are likely to be investigated and, therefore, the same may, please, be allowed to be taken in view of the judgment of M/s National Thermal Plant Co. Ltd vs CIT as reported in 229 ITR 383 and oblige. The Ld. Counsel for the assessee submitted that the additional grounds are purely legal grounds which go to the root of the matter, therefore the same may be admitted. The aforesaid additional grounds read as under: 1. "That the Ld. Assessing Officer has erred in assuming the jurisdiction u/s 148 as there was no reason to believe that the income of the assessee had escaped assessment and the Assessing Officer has not applied his own mind before issuance of notice u/s 148 and acted only on borrowed satisfaction, which is not permitted in view of the judgment of Hon'ble Bench of the ITAT, Amritsar Bench in the case of Holyfaith International Pvt. Ltd., as reported in 69 ITR (Trib.) 687 and other case laws. " 2. That the Ld.CIT(A) has also erred in confirming the action with regard to reopening of the case without considering the fact that the Assessing Officer has not applied his mind and having no independent satisfaction....
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....er to correctly assess the tax liability of an assessee." 9. In the present case, the assessee vide additional grounds has challenged the jurisdiction of the A.O. assumed under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'Act') and that the A.O. acted only on borrowed satisfaction and did not apply his own mind. 10. The facts related to the aforesaid legal issue, in brief are that the A.O. on the basis of the information that the assessee deposited cash amounting to Rs. 125,00,000/- in his saving bank account during the period relevant to the A.Y. under consideration, was of the view that the aforesaid amount escaped assessment within the meaning of Section 147 of the Act as the assessee had not filed his return of income. The A.O. after obtaining the approval of the Principal CIT, Karnal issued notice under section 148 of the Act. Since, the assessee had not filed the return of income, the A.O. made the addition of Rs. 125,00,000/-. 11. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and challenged the proceeding initiated by the A.O. under section 147 of the Act. The assessee submitted to the Ld. CIT(A)as under: "Reason to believe ....
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....justified. The reliance was placed on the judgment of the Hon'ble Apex Court in the case of CIT Vs. S. Goyanka Lime & Chemical Ltd. [2015] 64 taxmann.com 313(SC), copy of the said order was furnished which is placed on record. 13.1 In his rival submission the Ld. DR reiterated the observations made by the Ld. CIT(A) and strongly supported the impugned order passed by him. 14. We have considered the submissions of both the parties and perused the material available on the record. In the present case the copy of reasons recorded by the A.O. are placed at page no. 1 of the assessee's paper book which read as under: "Reasons for belief under section 147 of the Income Tax Act, 1961 that the income has escaped assessment, recorded for issuing notice under section 148 of the Income Tax Act, 1961: Assessee's name & address: Sh. Tek Chand S/o Sh. Ram Ji Lal Kushal Majra, Guhla District: Kaithal. 136033 PAN: Not allotted. Assessment year: 2009-10 Status Individual. (All the sections/sub-sections and clauses of the Act mentioned hereinafter refer to those of the Income-tax Act, 1961 unless specified otherwise) As per the information on record of this office, ....