TaxTMI 
TaxTMI 
2025 (4) TMI 1853
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....at order passed u/s 250 of the Income Tax Act 1961 by the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi is against law and facts on the file in as much as NFAC was not justified to uphold the action of the Learned Assessing Officer to reopen completed assessment proceedings by resort to provisions of Section 147. 2. That the NFAC gravely erred in upholding the action of the Learned Assessing Officer in making an addition of Rs. 1,89,70,000/- by resort to the provisions of Section 69/698 of the Income Tax Act, 1961 on account of alleged payment made in cash for purchase of land at Village Bhagwanpura. 3. That the order passed by the NFAC is bad in law in as much as opportunity to cross examine was not provided b....
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....a which were recorded at the back of the appellant, the appellant requested for cross examination of the parties. Summons were issued to the seller party, Sh. Gurmeet Singh, who through his counsel Sh. I. S. Khurana informed that he would be present for cross examination in this office on 18.12.2018 forenoon. Accordingly, a notice u/s 131 was issued for cross examination. In this regard, it is also understood that the Ld. Assessing Officer had issued a notice u/s 131 on 13.12.2018 to Sh. Gurmeet Singh, but had not marked a copy to the appellant or its counsel, whereas the general practice is to give a copy of the said communication to the assessee/appellant. However on the same very day due to late information received from the office of th....
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....eedings, a specific query with respect to the purchase of land was made by the Learned Assessing Officer. Copy of notice u/s 142(1) dated 30.12.2013 has been placed at pages 11 to 14 of the paper book Copy of reply dated 29.01.2014 has been placed at pages 15 to 17 of the paper book, vide which the appellant had submitted the details with respect to the purchase of said property. The Department has tried to place reliance on the statement of Sh. Gurmeet Singh son of Sh. Jagir Singh recorded by the Learned Assessing Officer on 18.12.2018 vide which he was trying to explain the source of cash deposit in his bank account. It may be submitted that Sh. Gurmeet Singh is not even a witness to the impugned registration deed. Copy of the registratio....
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....ed in the assessment order at para 5.11. Therefore, in view of the above, I see no reason to disagree with the action of the AO making addition of Rs. 1,89,70,000/- u/s 69 of the IT Act, 1961. This ground is also dismissed." 5. The ld. DR relied on the order of the ld. A.O. as well as the appellate order of the ld. CIT(A). 6. The ld. counsel of the assessee has pressed the legal issue involving in this case that the reopening of the assessment and issue of notice u/s 148 is bad in law because while going through reasons as per the counsel no case has been made out by the Assessing Officer as to what is the failure on the part of the appellant. According to the counsel of the assessee during the course of original assessment proceeding....
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....he cross-examination could take place, therefore, in reality there is no cross-examination of Mr. Gurmeet Singh. 8. Finally, the counsel of the assessee has relied on the order of the co-ordinate Bench of Hon'ble ITAT Chandigarh in the case of M/s S.P. Singla Construction Pvt. Ltd. in ITA No. 514/CHD/2023 dated 02.01.2025 where the proceedings u/s 148 was quashed as there was nothing on record that the assessee had not produced before the A.O. during the original assessment-based u/s 143(3). The counsel further argued that in this case also everything sought by the A.O. or details or documents were filed before the A.O. in the original proceedings u/s 143(3), therefore, as noting new has been brought on record, the proceedings initia....