2022 (9) TMI 85

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....(A) has grossly erred in confirming the action of ld. AO in reopening the assessment u/s 147 of the Income Tax Act, 1961 and thereafter passing the order u/s 147 r.w.s. 144. 1.1 That, the ld. CIT (A) has further erred in confirming the action of ld. AO in completing the re-assessment u/s 147 of the Income Tax Act, 1961 without service of notice u/s 148, thus the entire re-assessment proceedings deserves to be held bad in law and consequent order be quashed. 2. On the facts and in the circumstances of the case, the ld. CIT (A) has grossly erred in completing the appellate proceedings ex parte without allowing sufficient opportunity to the assessee to present his case. Therefore, the impugned order passed by CIT (A) is in gr....

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....nder consideration, but the same was returned back undelivered by Postal Authority with the remark 'Left'. Further notice under section 142(1) dated 13.08.2018 was issued to the assessee on the address available for furnishing requisite details/information and fixing the hearing on 27.08.2018 but the same again returned back undelivered by Postal Authority with the remark 'Left'. Thereafter, notices under section 148 and 142(1) of the Act were served through affixture on the available address of the assessee. Since no compliance was made by the assessee, a final show cause notice under section 144 of the Act dated 29.10.2018, fixing the date of hearing on 14.11.2018 along with notice under section 142(1) of the Act was issued to the assesse....

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..... From the record, we noticed that the ld. CIT (A) while deciding the appeal of the assessee has categorically observed in para 5, 6.1 and 6.2 of his order as under :- " 5. The appellant was provided opportunity of being heard by way of issue hearing notice dated 13-01-2021 requesting the appellant to file written submissions and documents electronically through incometaxindia.efiling website on or before 28-01 2021 for necessary consideration while disposing this appeal. As there was no reply, another hearing notice dated was issued on 18-03- 2021 asking the appellant to make the submissions on or before 02-04-2021. The appellant again failed to respond to this notice and to another hearing notice issued on 23-02-2022 fixing the h....

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....his case before seeking relief in the appellate proceedings. On this front, appellant miserably failed. In these circumstances, it is deemed fit not to interfere with the assessment made by the AO. Accordingly, the addition made by the AO is upheld and grounds are dismissed." 3.2. On further verifying the records, we also noticed that during the assessment proceedings, notice under section 142(1) dated 13.08.2018 was issued by the AO fixing the case for hearing on 27.08.2018, but the same returned back undelivered. Thereafter, notices u/s 148 and 142(1) of the Act were served through affixture on the assessee. Since no compliance was made by the assessee, a final show cause notice under section 144 dated 29.10.2018 along with notice unde....