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TMI Blog2020 (12) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Assessing Officer ('AO') and Commissioner Income Tax Appeals ('CIT(A)') is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the action of the AO by not providing reasonable opportunity of being heard and thereby violating the principles of natural justice. 3. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the action of the AO and rejecting the contention of the assessee that the no notice under section 148/143(2)/142( 1) of the Income Tax Act, 1961, ('the Act') was served on the assesse during the assessment proceedings by the learned AO. 4. On the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y evidence on record. 8. On the facts and circumstances of the case, the learned CIT(A) has grossly erred both on facts and in law in confirming the above addition by indulging in surmises without bringing on any direct evidence against the assesses, only on the basis of presumption and assumption. 9. On the facts and circumstances of the case, the learned CIT(A) has grossly erred both on facts and in law in confirming the action of the AO by passing the order without discussing the merits of the case, which is in gross violation of section 250(6) of the Act. 10. On without prejudice basis the learned CIT(A) has erred both on facts and in law in confirming the addition of Rs. 42,30,500/- made by the AO account of investment in agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act dated 21.02.2018 and 15.03.2018 were issued and served on me, notice under section 148 of the Actwvas issued and served on me on 28.03.2018. It is also stated that notices under section 142(1) dated 01.08.2018 and 08.10.2018 were issued and served on me. 3. That I solemnly state and affirm that no notice under section 133(6)/148/142(1) or any hearing notice under the Act for the AY 2011-12 has been received by me before the receiving of the reassessment order dated 04.12.2018. 4. Thereafter, I was in receipt of the assessment order dated 04.12.2018 along with the notice of demand under section 156 of the Act on 04.12.2018, which was served to me by hand on 15.12.2018. 5. That an appeal before the CIT(A) was filed, by my Charter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer to be decided afresh and in accordance with law. 5. In view of the aforesaid facts that initiation of proceedings under Section 147/148 of the Act and the assessment order has been passed without service of statutory notices and without giving any opportunity to the assessee there is gross violation of natural justice. Even before the first appellate authority the matter has been decided ex-parte, without any opportunity to represent as notices could not be served. Therefore, in the interest of substantial justice the matter is restored back to the file of Assessing Officer to be decided afresh in accordance with law on all the issues raised before us including the legal issues are kept open and the assessee is directed comply with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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