2026 (9) TMI 314

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....hi, (in short referred to as "CIT(A)"), arising out of the ex-parte assessment order passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2017-18. 2. Brief facts of the case the assessee did not file the return of income under section 139 of the Act relating to the assessment year 2017-18. Therefore a notice under section 142(1) of the Act was issued. In response, the assessee filed belated return but not participated in the hearing proceedings, which has resulted in passing ex-parte assessment order making addition of Rs. 17,90,229/-. 3. Aggrieved against the ex-parte order, assessee filed appeal before Ld. CIT(A), who have given seven opportunities of hearing whi....

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.... the circumstances of the case as well in law, both the lower authorities have grievously failed to see and appreciate the submissions made on different dates in compliances to the notices u/s 143(2) / 142(1) of the Act in all the terms and hence, the action of the AO to assume the jurisdiction u/s 144 of the Act for passing the ex-parte order on mere estimates of net profit ratio and on alleged unexplained cash credit u/s 68 of the Act is being without jurisdiction, bad in law, illegal, invalid, arbitrary, void ab initio and hence, liable to be annulled in toto. 5. On the facts and in the circumstances of the case as well in law, both the lower authorities have grievously failed to appreciate that the appellant being the registere....

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....ssessment proceedings, already been supplied with the appeal memo forming part of the statement of facts including cogent explanations and submissions made in writing by the appellant on various dates along with the various enclosures attached with the said submission and hence, not justified. 8. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal." 5. Heard the rival submissions and perused materials available on record. The assessee claims notices were not properly served on the assessee, which has resulted in passing ex-parte order before the lower authorities. The assessee also produced proof of reply filed on 04.09.2019, 23.09.2....