TMI Blog2021 (10) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds challenging the validity of re-assessment proceedings taken before her. CIT(A) shall decide the issue afresh including the grounds challenging the validity of re-assessment proceedings in accordance with Law, after giving due opportunity of being heard to the assessee - Appeal of the Assessee is allowed for statistical purposes. - ITA.No.6972/Del./2019 - - - Dated:- 11-10-2021 - Shri R.K. Panda, Accountant Member For the Assessee : Shri Akhilesh Kumar, Advocate For the Revenue : Shri R.K. Gupta, Sr. D.R. ORDER This appeal filed by the Assessee is directed against the Order dated 29.05.2019 of the Ld. CIT(A), Ghaziabad, relating to the A.Y. 2009-2010. 2. Facts of the case, in brief, are that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is void ab initio and subsequent proceedings/order is illegal. 4. Because, there is no reason to believe and/or there is no satisfaction of learned assessing officer or even of superior authority who had given approval mechanically without even observing the provisions of Act and the notice is issued only to conduct roving enquiries hence the notice u/s 148 is beyond the jurisdiction. 5. Because, without prejudice and dilution to above grounds, only as alternative total additions are illegal being without any opportunity, without any material against assessee, against the provisions of law, while the deposit is out valid sources. 6. In terms of above grounds, notice and order may kindly be quashed or alternatively total add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents advanced by the assessee. After considering the various arguments advanced before him, the Ld. CIT(A) dismissed the appeal filed by the assessee. However, the Ld. CIT(A) has not at all decided the grounds challenging the validity of the re-assessment proceedings. 3. Aggrieved with such order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds : 1. Because the order of learned lower authority is bad in law against the facts and circumstance of the case. 2. Because, Id. CIT(A) erred in sustaining the validity of notice though neither the same is issued correctly being on non-existing/wrong address nor ever served on the assessee despite correct address on the record of revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the ground challenging the validity of the re-assessment proceedings. Relying on various decisions, he submitted that when there is no service of valid notice on the assessee and the notice for re-assessment proceedings was served through affixture which even does not mention the name of the witnesses, therefore, such re-assessment proceedings are not in accordance with Law. For the above proposition, the Learned Counsel for the Assessee relied on the decision of the Coordinate Bench of the Delhi Tribunal in the case of Digvijay Advisor Pvt. Ltd., Ghaziabad vs., ITO, Ward-7(3), New Delhi vide ITA.No.4540/ Del./ 2019 dated 16.04.2021. He accordingly submitted that the re-assessment proceedings initiated by the A.O. should be quashed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not respond to the query letter issued by the A.O. for verification, the A.O, after recording reasons, reopened the assessment under section 147 and issued notice under section 148 of the I.T. Act, 1961 in the address as per the bank account details. Since there was non-compliance from the side of the assessee to the various statutory notices, the A.O. completed the assessment under section 147/144 of the I.T. Act, 1961 and determined the total income of the assessee at ₹ 17,71,800/- which has been upheld by the Ld. CIT(A). Perusal of the grounds of appeal taken before the Ld. CIT(A), which are already reproduced in the preceding paragraphs, clearly shows that the assessee has challenged the validity of the reopening of the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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