TMI Blog2021 (2) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... we noted from the order of CIT(A), that CIT(A) has not given any finding on merits except accepting the version of the AO. CIT(A) has not adjudicated both the issues on jurisdiction i.e., best judgment made ex-parte as well as notice issued u/s. 148 of the Act beyond 4 years, which is beyond jurisdiction, according to the assessee. Since, these issues were not adjudicated, we are of the view that let the CIT(A) re-examine the issues in entirety, but it is also noticed that even the order of the AO is an ex-parte u/s. 144 r.w.s. 147 - Hence, purpose will not be served in case matter is restored back to CIT(A), because AO has to gather all the evidences and he has to adjudicate these issues. Hence in entirety, the assessment is set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, hence, is patently barred by limitation. 4) The CIT(A) failed to see that there is no allegation made in the Assessment Order that there is failure on the part of assessee to make a full and true disclosure of all material facts necessary for assessment as envisaged under proviso to s. 147. 3. The second issue raised by the assessee is against best judgment completed ex-parte by the AO, that no opportunity of hearing was allowed by AO and this will amount to violation of principles of natural justice. For this, assessee has raised following ground Nos. 5 6:- Best Judgment completed Ex-Parte 5) The CIT(A) ought to have seen that the Assessment Order dated 29.03.2014 passed u/s. 144 read with Section 147 has been compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated the issue of re-opening, whether notice u/s. 148 of the Act, can be issued beyond 4 years in the given facts and circumstances of the case. Secondly, the CIT(A) has not at all touched the issue of best judgment completed ex-parte, which is raised by the assessee vide ground Nos. 5 6, reproduced above. Even on merits we noted from the order of CIT(A), that CIT(A) has not given any finding on merits except accepting the version of the AO. Now, coming to AO's order, it discussed nothing on merits and assessed the income u/s. 144 of the Act ex-parte. When these facts were confronted to Ld. senior Departmental Representative, he fairly conceded that matter can be restored back to the file of the CIT(A) for fresh adjudication o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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