TaxTMI 
TaxTMI 
2025 (6) TMI 959
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....s illegal, invalid and bad in law; 2 On the facts and circumstances of the case, the Ld. CIT(A) NFAC erred in confirming the addition at Rs. 27,55,595/-is illegal, invalid and bad in law; 3. On the facts and circumstances of the case, the Ld. CIT(A) failed to consider that the Ld. Assessing officer relied on information which do not belong to assessee and without reason to belief, passed order u/s. 147 r.w.s. 144 is illegal, invalid and bad in law; 4. On the facts and circumstances of the case, the Ld. CIT(A) erred in considering date of service of order being received on 04/12/2018 instead of 23/06/2020, therefore order passed by Ld. CIT(A) NFAC is illegal, invalid and bad in law; 5. On the facts and circumstances the CIT(A) NFAC o....
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....e case and without considering the submission of the assessee. Therefore order passed is illegal, invalid and bad in law; 10. The assessee is denied the liability of interest charge u/s. 234A, 234B and 234C of the Income Tax act, the same may kindly be deleted 11. The appellant craves leave to amend, add or take a new ground or grounds at the time of hearing;" 2. The brief facts of the case are that the case of the assessee was reopened on the basis of AIR information that assessee has purchased immovable property of Rs. 52,48,750/- on 14th December 2010 i.e. during F.Y. 2010-11, relevant to A.Y. 2011-12. The Assessing Officer (AO) issued notice u/s. 148 on 31.03.2018. The AO recorded that no return of income was filed in response to n....
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....eted u/s. 144. No return of income for A.Y. 2011-12 as the assessee was filed for A.Y. 2011-12 as assessee was not having any taxable income. The assessee also explained that facts notice issued by AO was not received by assessee. The AO issued notice at Noida address at A 702 Swagatam Apartment, C-58/7, Sector-62, Noida and J-102, Gokul Vihar-II, Thakur Complex, Mumbai-400101. The assessee was not available on the address as the assessee has changed the address at B-104, Raviraj palm, Poonam Garden, Mira Bhayender Road, Mira Road East, Maharashtra-401107. Fresh address of assessee was also mentioned in the subsequent return of income. The AO passed ex-parte assessment order. The assessee purchased the flat from Raviraj Housing in the joint....
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....ed by the assessee were not verified by the lower authorities. In case this bench condones the delay in filing before CIT(A), in such circumstances the matter may be restored back to the file of CIT(A) or AO for the verification of various evidence. 5. I have considered the rival submissions of both the parties and have gone through the lower authorities carefully. I find that assessment was completed u/s. 144 on 04.12.2018. The assessee filed appeal before CIT(A) on 21.07.2020. on perusal of Form 35, I find that assessee in column 11 of Form 35, the assessee clearly stated about the change of address of assessee and changed address was mentioned in the return of income for subsequent assessment year. It was also case of the assessee that ....