TMI Blog2020 (7) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... as denied by the A.O. and consequently, the entire income as shown in the return of income has been assessed to tax while framing the reassessment order on 23/12/2017. Since no body has appeared and attended the proceedings before the ld. CIT(A), therefore, the appeal of the assessee was dismissed by impugned order passed ex parte. It is pertinent to note that even the documentary evidence regarding the registration of the assessee s Trade Union was not produced either before the A.O. or before the ld. CIT(A), therefore, in these facts and circumstances the assessee has now produced all the documentary evidences to show that the assessee is a registered Trade Union and the income during the year was earned from interest from the bank dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any evidence in respect to Exempt Income are not according to the law and facts of the case. The appellant prays your honours indulgence to add, amend or alter any of the grounds of appeal on or before the date of hearing. 2. The Hon'ble Commissioner of Income tax appeals has not justified to appellant by passing the order under section 144/147 of the I tax Act and without providing the opportunity of being heard are not according to the law and facts of the case. 3. The Ld AO (ITO (Exemptions) Ward 1 Jaipur) had seriously erred in passing the order while notice under section 148 issued by the ITO Ward 4(1) Jaipur which are not according to the law and facts of the case. 4. The Ld AO had seriously erred by not giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the ld. CIT(A) but again there is no representative on behalf of the assessee before the ld. CIT(A) and consequently, the appeal of the assessee was dismissed ex parte while passing the impugned order. 4. Before the Tribunal, the ld. AR of the assessee has submitted that despite specific requests by the assessee, the A.O. has not supplied the reasons recorded for reopening of the assessment, therefore, the reassessment proceedings completed by the A.O. are vitiated when the A.O. has not supplied the reasons to the assessee. The ld AR has further contended that the assessee is a registered Trade Union and therefore, the assessee is eligible for exemption U/s 10(24) of the Act in respect of the income from house property and income fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) of the Act. All these documents filed by the assessee are additional evidences first time produced before the Tribunal, therefore, the claim of the assessee cannot be accepted when the assessee itself has failed to furnish the return of income as well as documentary evidences in support of the claim. She has relied upon the orders of the authorities below. 6. We have considered the rival submissions as well as relevant material on record. It emerges from the record that the assessee has not filed any return of income U/s 139(1) of the Act and the A.O. has initiated reassessment proceedings U/s 147/148 of the Act by issuing notice U/s 148 of the Act on 29/03/2017 on the basis of AIR information showing the interest income received by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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