TaxTMI 
TaxTMI 
2022 (7) TMI 847
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....ar, is disposed of by this common order. 3. The assessee has assailed the appeal in ITA No. 1372/JP/2019, before us on the following grounds; "1. On the facts and circumstances of the case, the Ld. AO grossly erred in concluding assessment without issuing any notice under section 147/148 and without recording reasons as contemplated under said section. Even the date on note sheet is overwritten and tampered. Such an assessment is without jurisdiction and hence deserved to be declared null and void ab initio. 2. On the facts and circumstances of the case, the Ld. AO grossly erred in reopening the case of the assessee without obtaining requisite approval under section 151. Even on note sheet it has been mentioned that case has been reopened under section 148 on the basis of information from Ld. JCIT (instead of sanction). Such a reopening is bad in law and hence entire assessment proceedings in pursuance thereof are prayed for being declared void. 3. On the facts and circumstances of the case, the Ld. AO grossly erred in concluding assessment proceedings without any service of notice u/s 148. The assessment proceedings are thus prayed for being declared ....
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....eturn of Income for the F.Y. 2008-2009 relevant to Asstt. Year 2009-2010 had not been filed by the assessee. Therefore, believing that the income to the tune of Rs.9840000/- has escaped assessment, initiated proceedings U/s 147 of the IT Act,1961 by issue of notice U/s 148 on 08-11-2013. The notice was duly served upon the assessee on 14-11-2013. 5.1 The assessee was aksed to file his return of income for the relevant year within thirty days from the date of receipt of the notice U/s 148. However, no return of income has been filed in response to the notice U/s 148. 5.2 Thereafter, notice u/s 142(1) alongwith a detailed questionnaire was issued on 25-11-2014 i.e. after a year, to the assessee requesting him to produce documentary evidence with regard to sale of property, the value of which has been adopted at Rs.9840000/- by the Collector (Stamp), Jaipur. In compliance to the said notice neither any one attended nor any written submission filed. Since, the assessment proceedings were going to be barred by limitation on 31-03-2015, and the assessee was not co-operating in finalizing assessment proceedings, therefore, a show cause letter U/s 147/144 (1) along-with notice U/s 14....
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.... hereunder. The issue raised therein except Ground No. 5 are legal issues questioning the jurisdiction of authorities and alike. The facts, if any, related to these issues are already in possession of the respondent. The details regarding legality of these grounds as well as the evidence of facts being present with the department related to these issues have been discussed in later part of this application ground wise. These grounds have not been raised before the lower authorities for two reasons. Firstly, the assessee came to know about these jurisdictional and other deficiencies only when his counsel conducted inspection of assessment record after appellate order and Secondly, these issues were all legal technical issues for which assessee could not be expected to have knowledge of and also he did not get proper legal advise from his erstwhile counsel. As these grounds play a very vital role in attaining true ends of justice and they go to the root of the matter, it is hereby prayed that the same may be admitted. We place our reliance on the decision of Hon'ble Supreme Court in case of National thermal Power Corporation Ltd. vs CIT 229 ITR 383 in which it was held by th....
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....ich includes copy of notice, copy of reasons, note sheet and hence there is no such document which was not present with the respondent at any stage of proceedings, whether assessment or appellate. Ground No. 2 On the facts and circumstances of the case, The Ld. A.O grossly erred in reopening the case of the assessee without obtaining requisite approval under section 151. Even on note sheet it has been mentioned that case has been reopened under section 148 on the basis of information from Ld. JCIT (instead of sanction). Such a reopening is bad in law and hence entire assessment proceedings in pursuance thereof are prayed for being declared void. Whether Legal Ground - Yes, as sanction under section 151 is a pre requisite for assumption of jurisdiction by the Ld. Authority. Documents Required whether available with the respondent already - The documents which are required in this case are the record of department itself which includes memorandum of recording reasons and letter of higher authority granting sanction and hence there is no such document which was not present with the respondent at any stage of proceedings, whether assessment or appell....
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....hus, it is hereby prayed that the notice u/s 148 as well as proceedings in pursuance of such invalid notice should be quashed. Whether Legal Ground - Yes, as the jurisdiction was assumed by the Ld. A.O on the basis of wrong fact altogether that the assesse has not filed return for the relevant period. Documents Required whether available with the respondent already- The documents which is required in this case is the copy of return filed which is a document which was present with the department even before the assessment or appellate proceedings." 9. Relying on the judgement of Hon'ble Supreme Court in the Case of National Thermal Power Corporation Ltd. Vs. CIT 229 ITR 383 where in the Hon'ble apex court held that the tribunal has jurisdiction to examine a question of law which arises from the facts as available on the records of the authorities below and having a bearing on the tax liability of the assessee. Considering the specific petition on the additional ground and the same are legal in nature we have admitted the above grounds which goes to the very root of this case and it was not resisted from other side. The grounds taken by the assessee are pure lega....
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.... mentioning the specific charge or specific non compliance of any section. Further, without prejudice to same, the notice even did not mentioned the specific date/dates of notice which was not complied with by the assessee. Thus, the penalty so levied and initiated is void ab initio and hence prayed for being deleted. 2. That on the facts and circumstances of the case and without prejudice to the preceding ground, the Ld. CIT(A) has erred in approving the action of Ld. AO where the Ld. AO has grossly erred in levying penalty for non-compliance of notice issued on 25.11.2014 (as alleged in relevant orders) when such notice was never served upon the assessee. Such a order is thus invalid and hence prayed for being quashed." 3. On the facts and circumstances of the case, the Ld. CIT(A) has erred in rejecting appeal of the assessee without going through the record of assessment proceedings which was in possession of the department only. Thus, such an order is totally against principles of natural justice and hence prayed for being quashed. 4. The appellant hereby craves leave to add, alter, delete or substitute one or more grounds of appeal before or at the t....