TMI Blog2021 (10) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- As the submissions made by the assessee before the Tribunal were not submitted before the CIT(A) and the CIT(A) has passed an ex parte order since the assessee did not appear before him despite five opportunities granted by the CIT(A). Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue back to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case - Appeal filed by the assessee is allowed for statistical purposes. - ITA No.339/Del/2020 (Assessment Year: 2011-12) - - - Dated:- 9-9-2021 - SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessee by : Shri Suresh K. Gupta, CA Revenue by : Shri R.K. Gupta, Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A), the ld.CIT(A), in his ex parte order, dismissed the appeal filed by the assessee. 3. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds:- 1. The Assessing Officer has erred in law in completing the assessment u/s 144 r.w.s 147 without issuing a notice u/s 143(2) of the Act against the return of income filed on 12.11.2018 in response to notice u/s 148 of IT Act issued by the AO on 31.03.2018 and such non-compliance of the above mandatory requirement of law to issue notice u/s 143(2) of IT Act against return of income filed makes the resultant assessment order in appeal null and void-ab-initio. 2. The impugned assessment is invalid and without jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the CIT(A) in confirming the various additions made by the AO and upholding the validity of reassessment proceedings. He submitted that the assessee, in the instant case, has filed the return of income in response to notice u/s 148 of the Act on 12.11.2018 and the same fact was also intimated to the AO. However, the AO, without issuing any statutory notice u/s 143(2) of the Act, has proceeded to complete the assessment u/s 144/147 of the Act. He submitted that the ld.CIT(A), without considering the above has upheld the validity of the reassessment proceedings. So far as the case of the assessee on merit is concerned, the ld. Counsel submitted that despite observing that the assessee has income from business, the AO made the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n regarding the source of the same. I find, in response to the notice u/s 148 of the IT Act, the AO has mentioned that the assessee did not file any return of income whereas it is the submission of the ld. Counsel for the assessee that the return of income was filed on 12.11.2018 in response to notice u/s 148 of the IT Act. I find, the ld.CIT(A) passed the ex parte order on the ground that despite five opportunities granted by the CIT(A), the assessee did not appear before him to substantiate his case. It is the submission of the ld. Counsel for the assessee that there was no notice issued u/s 143(2) of the Act before completing the assessment u/s 144/147 of the IT Act despite the assessee filed the return of income in response to the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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