TaxTMI 
TaxTMI 
2024 (2) TMI 266
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.... from assessment order under section 144 of the Act dated 04.03.2015. 2. The Grounds of appeal raised by the assessee are as under : "1. That the Order passed by the A.O as well as sustained by the National Faceless Apppeal Centre (NFAC), Delhi illegal and against the law. 2. That the assessee submitted the affidavit and the department fails to cross examine the deponent therefore the entire order is liable for quash in view of judgment of Hon'ble Supreme Court delivered in case of Mehta Parikh & Co. 3. That ignoring the judgment of Supreme Court and High court is falling within contempt of court, may kindly be referred for contempt. 4. That the Commissioner of Income Tax Appeals should have accept....
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.... 12. That the charging of interest is illegal and against the law. 13. That the Commissioner of Income Tax falls to consider the reply submitted by the assessee as such the order is illegal and against the law. The assessee is also entitle for cost for unnecessary harassment by ignoring the reply available on portal itself." Brief facts of the case : 3. As per the assessment order, the Assessing Officer(AO) received information that assessee had deposited cash during the F.Y.2008-09 in savings bank account maintained with M.G.B.Gramin Bank, Khayaliwala Branch. The AO asked the assessee to explain the same vide letter dated 30.01.2013 issued under section 133(6) of the Act. However, assessee failed to file any reply. The....
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....o option but to pass an exparte assessment at bank deposits amounting to Rs.16,90,000/-+ 518/-interest income but even then neither the assessee nor any A/R of the assessee attended the proceedings. 4. Considering the above fact as WELL as repeated non compliance, it is apparent, that the assessee has nothing to say in this matter and she is completely non co-operative. In view of these facts an amount of Rs.16,90,000/-+ 5187-interest is treated as unexplained money u/s 69A of the Income-tax Act, 1961. Penalty proceedings u/s 271(l)(b) for non compliance with the statutory notices are also being initiated." 4. Aggrieved by the assessment order, assessee filed appeal before the ld.CIT(A), Bikaner on 06.04.2015, as seen from the c....
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....e the assessee requested some time vide letter dated 30.05.2014, but till date, the assessee has not filed income tax return for the A.Y. 2009-ID. Thereafter, vide letter No. 325 dated 02.07.2014, the assessee informed that in the case of non filing of return the case will be disposed off as ex parte. A final opportunity was also given vide this office letter dated 15.07.2014 to file her reply on 08.08.2014. Therefore, it is clear that from the very beginning the assessee is showing non compliance with the letters and notices issued of this office from time to time. On 11.02.2015 a show cause notice was issued for 19.02.2015 stating that in case of continuous non compliance I will have no option but to pass an exparte assessment at bank dep....
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....y appellant is dismissed." 5. Aggrieved by the order of the ld.CIT(A), assessee filed appeal before this Tribunal. Submission of ld.AR : 6. The ld.Authorised Representative(ld.AR) of the assessee filed a paper book. The ld.AR submitted that assessee had filed letter on 22.04.2019 before the ld.CIT(A), Bikaner requesting the ld.CIT(A) to admit additional evidence under rule 46A of Income Tax Rules. The said letter is on page no.4 of the paper book. Assessee also filed along with the said letter additional evidence. The ld.AR submitted that nowhere in the order, ld.CIT(A) has discussed about the additional evidence. The ld.AR submitted that the ld.CIT(A), Bikaner had forwarded the additional evidence to ACIT, Circle Sriganganagar for....
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....al of the ld.CIT(A)'s order, it is observed that nowhere the ld.CIT(A) [NFAC] has discussed about the documents filed as additional evidence. As per the letter dated 31.03.2019 of the ACIT, Sriganganagar written to assessee which is at page no.29 of the paper book filed by assessee, one can infer that the ld.CIT(A), Bikaner had forwarded the additional evidence to ACIT, Sriganganagar. The ACIT had also carried out investigation with reference to the additional evidence filed by assessee. Once, the ld.CIT(A), Bikaner had forwarded copies of additional evidence to the ACIT -Sriganganagar, it means, that ld.CIT(A) has admitted the additional evidence. Once ld.CIT(A) admits the additional evidence, he is duty bound to discuss the additional evi....