2022 (9) TMI 1018

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposited in the bank account of the assessee u/s 69A of the Act. Apart from that, assessee also raised additional ground that no notice u/s 143(2) was issued in response to the return filed by the assessee subsequent to the issuance of notice u/s 148. 3. Brief facts qua the legal issue raised are that, as per Non PAN AIR information, it was noticed that the assessee had made cash deposit of Rs.12,15,000/- in a saving bank account in the AY 2012-13 and assessee had not filed the return of income. Accordingly, the AO acquired jurisdiction u/s 147/148 to bring the cash deposits as income escaping assessment to tax. The assessee in response to notice u/s 148 dated 29.03.2019, filed return of income on 19.11.2019. The AO however, noted that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at no notice u/s 143(2) was issued even the assessment order is silent on this point. 5. On the other hand, ld. DR for the Revenue submitted that the AO has categorically mentioned that the return was not filed in response to notice u/s 148 but u/s 119(2)(b). Once the assessee has not filed any return u/s 148 then there is no question of issuance of notice u/s 143(2). On the last occasion, the Tribunal has directed the AO to submit the report to verify this fact. AO has submitted the report that assessee had filed the ITR on 19.11.2019 which was filed u/s 119(2)(b) and also enclosed the screen-shot from the income-tax e-filing portal wherein it is mentioned that the appeal has been filed u/s 119(2)(b). He also submitted that there is no ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law;" 8. Thus, the Board has been given the power that in case of any genuine hardship, to admit the application for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. Thus the pre-requisite condition is that, firstly, the assessee has to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when return has been filed in response to notice u/s 148 then it was mandatory for AO to issue notice u/s 143(2) before the completion of assessment, in case he wanted to vary the return of income and make addition. Accordingly, the additions made by the AO are deleted on the ground that the statutory requirement of issuance of notice u/s 143(2) is not complied. Accordingly, the additions are deleted. 9. The other grounds are not adjudicated upon as the same are become purely academic and dismissed as infructuous. 10. In the result, the appeal filed by the assessee is partly allowed. Order was pronounced on 4th day of May, 2022. =====....