2025 (1) TMI 282

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....ws: "1) The ld. CIT(A) has erred in law and on facts in dismissing the appeal on ground of non-compliance by the appellant to his notices for hearing. The CIT(A) ought to have decided the appeal on the abasis of merits and facts of appellant's case. 2) The ld. CIT(A) has erred in law and on facts in upholding, without adjudication, the action of the ld. ITO of commencing and completing the re2 assessment proceedings u/s 147 r.w.s. 144 of the Act on the basis of invalid notice issued u/s 148 of the Act. 3) The ld. CIT(A) has erred in law and on facts in upholding, without adjudication, the action of the ld. ITO of commencing and completing the reassessment proceedings u/s 147 r.w.s. 144 of the Act on the basis of invalid notice issue....

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....ders, proprietor of Shri Dharmesh Bharatbhai Thakkar. During the survey proceedings, back-up computer and mobile were taken and impounded. On verification of back-up mobile of Shri Dharmesh Thakkar, a notarized agreement dated 21.12.2019 was found. The agreement had been executed between three persons. In point No.4 of the agreement, it was mentioned that the assessee had invested Rs. 4,10,00,000/- in the project. The case was re-opened u/s 147 of the Act after necessary approval from the competent authority. It may be stated that assessee had not filed his return for AY.2017-18 u/s 139 of the Act. Various notices u/s 148 and 142(1) of the Act and show cause notice were issued to the assessee. However, the assessee had failed to submit any ....

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....ore, he withdrew himself from the appeal. Thereafter, three notices were issued to the assessee which were not complied by appellant. The assessee has also not filed any written submission and details in support of the grounds raised in the appeal. The assessee has also not requested for any adjournment. 6. On the other hand, the learned Commissioner of Income-tax - Departmental Representative (ld. CIT-DR) for the revenue supported the order of lower authorities. 7. We have head both the parties and perused the materials available on record. The assessee had not filed the return of income for AY.2017-18. As discussed in the facts of the case, assessee had invested Rs. 4,10,00,000/- in a project during the year. The case was re-opened and ....