TaxTMI 
TaxTMI 
2025 (5) TMI 1941
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the Hon'ble CIT[A] in so far as it is against the appellant is opposed to law, equity, and weight of evidence, probabilities, facts and circumstances of the case. 2. (a) The Hon'ble CIT[A] grossly erred by upholding the Order of the learned AO without adjudicating all the Grounds urged by the appellant and therefore impugned Order of CIT[A] liable to be set-aside. (b) The Order of the Hon'ble CIT[A] is not in strict compliance of the Section 250(6) of the Income-tax Act, 1961 and therefore impugned CIT [A] Order which is not in terms with the 'Act' is liable to be set aside. (c) The impugned Order of the Hon'ble CIT(A) is further suffered from non-application of independent mind and consequently the impugned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....39;ble CIT[A] has grossly failed to notice and consequently decide that the learned AO ought not to have concluded the assessment u/s 144 without appreciating that the appellant had complied all the requirement of section 144 rws 142(1) and thus impugned order suffered from jurisdictional defect liable to be quashed. 5. (a) On the facts and in the circumstances of the case and in law, the Hon'ble CIT[A] failed to take cognizance that the Order of assessment passed by the learned AO is non-est and bad in law in as much as that the learned AO failed to comply the 'Proviso' to the provisions of Section 144A and therefore impugned Order in violation of Provisions of Section 144A is suffered from jurisdictional defect and thus Orde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aw, the Hon'ble CIT[A] has grossly erred in upholding that the learned AO error in invoking the provisions of Section 11566E of the 'Act' for the reason 'Undisclosed cash credit' can surface from the 'books of account' and the appellant has not maintained 'books of account' as prescribed u/s 2(12A) of the 'Act' and thus impugned Order based on such wrong application of law liable to be quashed. (c) On the facts and in the circumstances of the case and in law, the Hon'ble CIT[A] further erred in not deciding while appreciating the law that the maintenance of 'books of account' as prescribed u/s 2(12A) of the 'Act' is sine qua non for application of the provisions of Section 69....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2017-18 and the notice was served on the assessee on 29.12.2017, but the assessee did not file return of income. Thereafter, other notices were issued to the assessee for complying previous notices, but the assed did not file any response. Thereafter final show cause notice was issued to the assessee proposing to complete assessment u/s. 144 of the Act. Thereafter the assessee filed submissions on 17.12.2019 dated 13.12.2019 in which it was stated that assessee is a unit of Rifahul Muslimeen Educational Trust (RMET) having PAN AFBTR 1859H. It was further submitted that the RMET is an umbrella trust under which the trust runs units of RMET separately wherein its entire day to day accounts are prepared and consolidated at the parent instituti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eals), the assessee has filed appeal before the ITAT. 6. The ld. counsel for the assessee reiterated the submissions made before the AO and submitted that the ld. CIT(Appeals) without giving any opportunity to the assessee decided the issue ex parte and confirmed the order of the AO. She requested and undertook that if a chance is given to the assessee, assessee will be able to prove that these receipts are included in the Income & Expenditure account of RMET and in its Income Tax return. 7. On the other hand, the ld. DR relied on the order of the AO and submitted that assessee has a different PAN and as per provisions of the Act assessee is an independent assessee and AO has correctly completed the assessment for want of representation f....