TaxTMI 
TaxTMI 
2021 (10) TMI 602
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.... reopened after recording reasons under section 147 of the I.T. Act, 1961 on the basis of AIR information that assessee has made cash deposit of Rs. 29,06,000/- in his Savings Bank Account. Accordingly notice under section 148 of the I.T. Act was issued on 30.03.2017. The assessee filed objections which was disposed-off by the A.O. by passing a speaking order. The A.O. noted that assessee through his legal-heir did not avail the opportunity of filing any return in response to notice under section 148 of the I.T. Act. The Authorised Representative of the Assessee was kept on objecting the reopening of the assessment on the ground that there is no provision in the Income Tax Act to intimate that assessee had died. The A.O. noted that the lega....
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.... from the computerized system in the name of dead person, which was not a valid notice. It also indicates that the legal heir has not got the said PAN of dead person deactivated. Thus, the appeal so filed has inherent jurisdictional defect hence not maintainable. 5. In view of the above observations, the appeal is hereby rejected and dismiss without going into the merits of the case." 3. Aggrieved with such Order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds : "1. (i) That the Order of Ld. CIT(Appeals)-10 (CIT-A) Dated 29.07.2019 on facts of the case and in law is illegal, unjust, opposed to facts and suffers from the vice of Arbitrariness. (ii) That each Ground of Appeal is an i....
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....gnore technicalities, accept the manual appeal filed and to adjudicate the appeal after taking submissions of the appellant. 7. (i) That the Ld. CIT-A Grossly erred in refusing to accept the written submission of the appellant dated 29-03-2019 when presented by the authorized representative CA Deepak Kumar. (ii) That the appeal has been disposed off against all principles o justice, appellants written submissions were not taken on record before disposing off the appeal. 8. That on Facts of the Case and in law, the issue of notice u/s 148 is illegal, since: a) Ld. Income Tax Officer has issued notice u/s 148 without prope application of mind and without recording proper satisfactior after verification of records. b) Notice has....
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.... the income is added. The appellant is prevented from establishing its defense and availing its privileges and benefits under the IT Act. (ii) That at the most it can be presumed that the Ld.AO has made the addition of Rs. 7,00,711/- u/s 68 of The IT Act in respect oi unexplained credits, but the said addition u/s 68 is not maintainable as the Savings Bank Account does not represent the books of accounts maintained by the assessee, as such no addition can be made u/s. 68. 14. That the illegal assessment be annulled and the additional income of Rs. 7,00,711/- be deleted." 4. I have heard the rival arguments made by both the sides and perused the record. I find the Ld. CIT(A) dismissed the appeal filed by the assessee on the ground th....