TMI Blog2021 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged the order of the Assessing Officer before the Ld. CIT(A) including the validity of reopening of the assessment for want of service of notice u/s. 148 - CIT(A) stated in the impugned order that several notices was given to the assessee, however the assessee has neither attended the proceedings nor submitted any written submissions or supporting documents. CIT(A) has confirmed the addition made by the AO. It is pertinent to note that once the assessee has raised a legal issue challenging the validity of the notice u/s. 148 irrespective of non-appearance of the assessee, the CIT(A) ought to have decided the said issue on merits. Since, the Ld. CIT(A) has not decided the appeal of the assessee by speaking order and the legal issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same the appeal was decided ex parte which is not a judicious action in the eyes of law. 4. That in any view of the matter addition of ₹ 11,87,228.00 on account of purchases as made by the Assessing Officer and confirm by CIT(A) is highly unjustified. 5. That any view of the matter the purchases of ₹ 11,87,228/- was made from 3 parties which was confirmed by respective parties but the accountant by oversight entered purchases of other parties twice and therefore the purchases could not be reconciled hence the addition made by Assessing Officer and confirmed by CIT(A) is highly unjustified. 6. That in any view of the matter the assessee reserves his rights to take any fresh ground of appeal before hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses made by the assessee but, the Ld. CIT(A) has not considered those correct purchases. He has also referred the details of the entries in respect of certain purchases and submitted that the correct details furnished by the assessee are required to be verified by the Assessing Officer. The Ld. AR has further submitted that the assessee has also furnished the confirmation from Sharda Steel however, the same has not been considered by the authorities below. Therefore, he has pleaded that the assessee be given one more opportunity to present its case before the Assessing Officer. 5. On the other hand, the Ld. DR has submitted that the assessee is a contractor and claimed certain purchases of raw material used in the construction work. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of the assessment for want of service of notice u/s. 148 of the Act. The Ld. CIT(A) stated in the impugned order that several notices was given to the assessee, however the assessee has neither attended the proceedings nor submitted any written submissions or supporting documents. Accordingly, the Ld. CIT(A) has confirmed the addition made by the Assessing Officer. It is pertinent to note that once the assessee has raised a legal issue challenging the validity of the notice u/s. 148 of the Act irrespective of non-appearance of the assessee, the CIT(A) ought to have decided the said issue on merits. Since, the Ld. CIT(A) has not decided the appeal of the assessee by speaking order and the legal issue raised by the assessee has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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