2022 (9) TMI 552

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....d. AO) which is bad in law, invalid and unjustified. 2. That the Ld. CIT(A) has erred on facts and in law in dismissing the appeal of the appellant and in not appreciating that the notice issued under Section 148 of the Income Tax Act, 1961 wrongly stated that the assessee has not filed return of income for the relevant year thus the notice was issued without verification of records, application of mind and making any enquiry; hence deserves to be treated as invalid. 3. That the Ld. CIT(A) has erred on facts and in law in dismissing the appeal of the appellant and in not considering the submissions of the appellant that assumption of the jurisdiction under Section 147 of the Income Tax Act 1961 without specifying that how ....

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....al ex-parte qua the assessee appellant on merits after hearing ld. Sr.DR. 3. Before addressing the specific issue agitated in the appeal, it is necessary to address the delay of four days pointed out by the Registry in the filing of the present appeal by the assessee. The assessee's application is available on record pleading that the copy of the impugned order shown to be dispatched on 11.01.2020 was received on 14.01.2020. It has been submitted that if the limitation from thereon is considered then the appeal of the assessee filed on 07.07.2020 is not delayed. 3.1 The ld. Sr.DR was heard. Considering the pleading on facts she did not pose any objection to the Condonation of delay of four days. 3.2 Accordingly, considering the....

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....d that the impugned order cannot be upheld. Before elaborating the reasons on the basis of which the said conclusion has been arrived at, it is necessary to address the grievance of the assessee before the First Appellate Authority. A perusal of the same shows that the following grounds were before the CIT(A) : (i) That the order passed by the Ld. AO is bad in law invalid and unjustified. (ii) That the AO has erred on facts and in law in issuing the notice u/s 148 of the Income tax 1961 wrongly stating that the assessee has not filed return of income for the relevant year thus the notice for the relevant year thus the notice has been issued without verification of records, application of mind and making any inquiry, hence ....

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.... That the AO has erred on facts and in law in levying the interest u/ s 234B and 234C of the IT Act, 1961. (xii) That the appellant respectfully craves to add, amend alter and or forego any ground at or before the time of hearing. 7.1 It is further seen from page 2 of the impugned order that following statement of facts made available by the assessee has been recorded by the CIT(A) in the order itself: "Para 3. Statement of facts submitted by the assessee at the time of appeal is reproduced as under:- "The appellant is a senior citizen and a law abiding person. The assessee had sold one building for Rs.30,62,000/- during the relevant year and earned long term capital gain of Rs. 17,61,581/-. The assessee purcha....

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....of the ld. Sr.DR is accepted to the extent that matter needs verification at the end of the AO. Accordingly, the impugned order is set aside back to the file of the AO with a direction to pass a speaking order in accordance with law. Needless to say that in case the assessee's prayer on facts is not to be accepted, a reasonable opportunity of being heard is to be granted putting the issue to the notice of the assessee. 8. Before parting, it is my painful duty to record wherein the facts of the present case where the assessee is shown to be a senior citizen. The obdurate attitude of ignoring the written pleadings on record are most unfortunate. Unfortunately such arbitrary orders reek of a backlog of a colonial mind set. It needs be k....