TMI Blog2020 (12) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... otices 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 the notices and substantiate her case before the Assessing Officer. - ITA No. 1605/DEL/2020 - - - Dated:- 27-10-2020 - Shri Amit Shukla, Judicial Member And Shri Prashant Maharishi, Accountant Member For the Assessee : Shri Akarsh Garg, Adv.; And Shri Himanshu Agarwal, C.A. For the Department : Shri Ved Prakash, Sr. D.R. ORDER PER AMIT SHUKLA, JM : This aforesaid appeal has been filed by the assessee against the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the AO has erred both on facts and in law in making reassessment under Section 147 of the Act, as the reasons recorded for reopening the assessment does not meet the requirements of Section 147 of the Act. 6. 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 AO reopening the assessment proceedings as the same has been made on the basis of material collected at the back of the assessee without giving assessee an opportunity to rebut the same in violation of provisions of the Act. 7. (i) On the facts and circumstances of the case the learned CIT(A) has erred both on facts and in law in confirming the addition of ₹ 49,01,000/- made by the AO on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the assessee. Due to non-service of notices assessment has been passed ex-parte and additions have been made under Section 69 and 68 of the Act for a sum aggregating ₹ 91,31,500/- which were on account of unexplained cash credit in the bank account and undisclosed amount invested in the purchase of land. Further even the ld. CIT (Appeals) has passed the order ex-parte without serving any notice to the assessee. In support the assessee filed an Affidavit, the contents of which are reproduced hereunder:- AFFIDAVIT I, Somi Devi, W/o Sh. Balbir Singh, of age 65 years, having PAN FCXPD5871A, R/o. H. No. 216, R.K. Puram, Jattal Road, Panipat, Haryana-132103, do solemnly affirm and state as under: 1. That reasses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing were issued and served on me on various occasions. 7. That I solemnly state that no notice for hearing of case before Commissioner of Income Tax has been received by me in the name of Somi Devi at the aforesaid residential address i.e. H.No. 216, R.K. Puram, Jattal Road, Panipat, Haryana- 132103. 8. That it is further stated that I am an Illiterate women having no educational qualification and I am primarily a rural agriculturist/farmer and do not know how to read and write. 9. That I am not conversant with English Language but I can Speak and understand Hindi. 10. I take oath and solemnly declare/affirm that the particulars furnished by me above are correct and that I have not concealed or misrepresented any facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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