2023 (4) TMI 814

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....47 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 26.10.2017. 2. Ground of appeal raised by the assessee are as follows: "In the given facts and law, the learned Assessing Officer has erred in adding entire professional receipts of Rs.6,34,765/- as 100% business profit of the appellant and also erred in assessing the total of the appellant without the given benefit of Life Insurance Premium, housing loan interest and repayment of housing loan." 3. Succinct facts are that assessee before us is an Individual and engaged in the business of professional consultancy. The assessee has not filed return of income for the assessment year 2010-11 therefore the case of assessee was reopened after taking prior a....

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....otice u/s 148 and no return was filed till the completion of the assessment u/s 144/147 on 26.10.2017. After the passing of the asstt. Order u/s 147/148 dt. 26.10.2017, the assessee e-filed his return for the asstt. Year 2010-11 on 15.12.2017. Hence, the income tax return was filed after the passing of the asstt. Order u/s 147/148 and it is non-est and invalid. Hence, it cannot be stated that the assessee has filed his return of income for the asstt. Year 2010-11 in pursuance to notice u/s 148. Hence, the contentions of the assessee is not accepted and addition of Rs.6,34,765/- is upheld and the appeal is not allowed." 5. Aggrieved by the order of NFAC/Ld. CIT(A), the assessee is in further appeal before us. 6. The Ld. Counsel for the....

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....rties and perused the materials available on record. We note that due to ill health assessee could not appear before Assessing Officer, consequently Assessing Officer passed ex parte order. However, on appeal before NFAC/Ld. CIT(A), the assessee has submitted his written submission and also filed required documentary evidences, however, NFAC/Ld. CIT(A) without considering the above facts has confirmed the addition made by Assessing Officer. We note that assessee has filed his return of income in compliance to notice u/s 148 and subsequently claimed the TDS deducted on his professional receipts and other TDS deducted on the interest income etc. However, the NFAC/Ld. CIT(A) did not consider assessee's case in accordance with law and confirmed....