2023 (1) TMI 899

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....oner of Income Tax/ Income Tax Officer, National e-Assessment Centre, Delhi for the assessment year 201 8-19 u/s.143(3) r.w.s.144B of the Income Tax Act, 1961 (hereinafter the 'Act'), vide order dated 20.04.2021. 2. At the outset, the ld.AR for the assessee drew our attention to the additional ground raised on petition filed vide dated 05.12.2022 making prayer for permission to file additional ground of appeal and admission of the same as per Rule 11 of the Income Tax Appellate Tribunal Rules, 1963. The ld.AR stated the facts that assessment for the relevant assessment year was completed u/s.143(3) r.w.s. 144B of the Act vide order dated 20.04.2021 making addition of Rs.37,42,497/- towards commission income u/s.28 of the Act. He narrated....

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....quires no investigation of new facts, we are inclined to admit the additional ground and will adjudicate. 4. We have heard rival contentions and gone through facts and circumstance of the case. Brief facts are that the relevant assessment year involved is assessment year 2018-19 and original assessment was completed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer i.e., AO of National e-Assessment Centre, De lhi u/s.143(3) r.w.s. 144B of the Act vide order dated 20.04.2021. The assessee's case was selected for limited scrutiny assessment under e-assessment scheme 2019. Now before us the ld.AR for the assessee drew our attention to assessee's paper-book wherein the CBDT issued instruction vide F.No.1....

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....l will be transferred to the Central Charges vide order u/s 127 of the Act and the cases having no impounded material will be handled by the ReACs. The survey reports shall be uploaded on ITBA by the jurisdictional charges." 4.2 The ld.AR then took us through the facts of the case that a survey action u/s.133A of the Act was conducted by the Deputy Director of Income Tax (Inv), Unit 1(4), Chennai in the case of assessee and his premise M/s. Thirumala Enterprises, Chennai and other related parties on 12.01.2021. During this survey on assessee, the books of accounts were found and impounded as per Annexure ANN/JN/PB/B&D/Imp. The relevant para of the Annexure order dated 12.01.2021 reads as under:- "During the course of survey: ....

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....r u/s.127 of the Act, wherever there is impounded material. The AO while framing assessment was very much aware about the impounded material which we have reproduced above in para 4.2. This knowledge was also inferred from the order F.No.187/3/2020/ITA-1 dated 18.09.2020 wherein it is categorically recorded in para 3, which reads as under:- "3. All communications to the taxpayer or authorized representatives etc., are to be done to ITBA Portal. In case of non-compliance of the communication, alternative email of the taxpayer as available with the System may be used for enforcing compliance and communication should be done by examining the "Profile View" and "Asset Details" in Project Insight. The very notification also has given....