TaxTMI 
TaxTMI 
2025 (3) TMI 1953
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....consequential penalty proceedings under Section 271(1)(c) of the Act for A.Ys. 2015-16 and 2017-18. 2. The Assessee has taken the following grounds of appeal:- ITA No. 1539/Ahd/2024 "1.1 The order passed u/s. 250 on 07.08.2024 for A.Y.2015-16 by CIT(A)- NFAC, Delhi upholding the addition of Rs. 2,20,32,156 made by AO is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not considering full and properly the eccentric facts and evidence available with regard to the impugned additions. 1.3 The Ld. CIT(A) has grievously erred in law and on facts in not carrying out any inquiry with regard to the applicability of the pro....
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.....1 The Ld. CIT(A) has grievously erred in law and or on facts in not set a siding the assessment as per Section 251(1)(a) as the assessment was concluded ex parte under section 144. 4.2 That in the law and/or on facts, the Ld. CIT(A) ought to have set a side the assessment as per Section 251(1)(a) as the assessment was concluded ex parte under section 144. 5.1 The Ld. CIT(A) has grievously erred in law and / or on facts in upholding the invocation of the provisions of Section 115BBE 5.2 That in the law and/or on facts, the Ld. CIT(A) ought not to have upheld the invocation of the provisions of Section 115BBE without passing a speaking order and / or granting opportunity of being heard on the invocation of the spec....
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....07.08.2024 for A.Y.2017-18 by CIT(A)- NFAC, Delhi upholding the addition of Rs. 4,91,50,247 made by AO is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not considering fully and properly the eccentric facts and evidence available with regard to the impugned additions. 1.3 The Ld. CIT(A) has grievously erred in law and on facts in not carrying out any inquiry with regard to the applicability of the provisions of Income tax Act and thereby violated the principle of natural justice. Therefore, the appellant shall be granted opportunity to produce additional evidences. 2.1 The Ld. CIT(A) has grievously erred in law and or on fa....
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.... CIT(A) ought to have set a side the assessment as per Section 251(1)(a) as the assessment was concluded ex parte under section 144. 5.1 The Ld. CIT(A) has grievously erred in law and / or on facts in upholding the invocation of the provisions of Section 115BBE. 5.2 That in the law and /or on facts, the Ld. CIT(A) ought not to have upheld the invocation of the provisions of Section 115BBE without passing a speaking order and / or granting opportunity of being heard on the invocation of the specific provision." ITA No. 1542/Ahd/2024 "1.1 The order passed u/s. 250 on 07.08.2024 for A.Y.2017-18 by CIT(A)- NFAC, Delhi upholding the penalty of Rs. 37,96,856 made by AO u/s 271AAC(1) is wholly illegal, unlawful ....
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.... Counsel for the assessee submitted that both the assessment order as well as CIT(A) order were passed on an ex-parte basis where the assessee did not get an adequate opportunity to present it's case on merits. It was submitted that the assessment order for both the impugned assessment years under consideration was passed on ex-parte basis under Section 144 of the Act, whereas Ld. CIT(A) refused to condone the delay in filing of appeal before him, for both the assessment years and therefore, the appeals of the assessee for both the assessment years under consideration before us were dismissed by Ld. CIT(A) without granting an opportunity of hearing and without going into the merits of the case, and against the principle of natural justice. ....