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2021 (5) TMI 750 - AT - Income TaxReopening of assessment u/s 147 - validity of initiation of proceedings u/s 147/148 for want of valid service, incorrect facts recorded by the Assessing Officer (A.O.) in the reasons for reopening and non- adjudication of these issues by the Ld. CIT (A) - HELD THAT:- From the order of the Ld. CIT (A) itself, it is clear that the new ITR was introduced for individual / Hindu Undivided Family (HUF) for the A.Y. 2007-08 and not for the A.Y. 2006-07 under consideration. Therefore, the rejection of the claim of return of income on this ground is not justified. CIT (A) has not conducted any enquiry or getting the claim of the assessee to file the return of income verified by calling upon the remand report from the A.O. Hence, to the extent of the correctness of the claim of filing return of income neither the Assessing Officer nor the Ld.CIT (A) has verified this fact. Service of notice u/s 148 of the Act, it is noted that the notice u/s 148 of the Act was issued on 28.03.2013 through registered post but the assessee has not participated in the proceedings, therefore, the objection of non service of notice u/s 148 was not before the A.O. The assessee raised this ground before the Ld.CIT (A) as the substituted grounds which are duly reproduced by the Ld. CIT (A). However, these issues of the validity of proceedings u/s 147 for want of valid service of notice u/s 148 has not been decided by the Ld. CIT (A). The Ld. CIT (A) has rather stated that these grounds are general in nature. Thus, it is a matter of fact that all these issues regarding validity of reopening of the assessment and proceedings u/s 147 of the Income Tax Act without considering the fact of return of income filed by the assessee on 09.03.2007 as well as for want of valid service notice u/s 148 of the act remained un-adjudicated at the level of the A.O. as well the Ld. CIT (A). Though these issues an legal in nature however adjudication of same certain facts and record are required to be verified which are not before this Tribunal. Thus, in the facts and circumstances of the case these issues are remanded to the record of the A.O. for deciding the same after giving an appropriate opportunity of hearing to the assessee. Additions on account of cash deposit in the bank on account of the assessee - HELD THAT:- The assessee has explained the source of deposit as the contract receipt. In support of claim the assessee has referred to the return of income filed by the assessee as well as the order/certificate of Commercial Tax Department which has been reproduced by Ld.CIT (A) in the impugned order - non consideration the claim of the assessee of filing the return of income by the Ld. CIT (A) or by the A.O. and therefore these facts are required to be verified at the level of the A.O. Accordingly without expressing any view on the merits of the issues the matter is set aside to the record of the A.O. to adjudicate the same afresh after considering the claim of the assessee of filing of the return of income as well as the source of the deposit as contract receipt. Needless to say that the assessee be given an appropriate opportunity of hearing before passing the afresh order. Appeal of the assessee is allowed for statistical purposes.
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