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TMI Blog2022 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ng physical copy (hard copy) was 08.11.2021. Your Honour will kindly appreciate that there were beg crowds in the market due to festival season of Dushehra in mid-October, 2021 and Diwali on 04.11.2021, Goverdhan Pooja on 05.11.2021, Bhai Dooj on 06.11.2021 and Sunday on 07.11.2021. Corona cases in festival season were reported throughout the country, hence the physical copy (hard copy) of the appeal could be sent on 08.11.2021 by Railway Mail Service (RMS) Under the above circumstances of Corona fear, there occurred little delay of few days in filing the physical copy of appeal. I therefore, request you to kindly condone the delay and oblige." 3. During the course of hearing, the ld. DR has no objection to assessee application for condonation of delay and prayed that court may decide the issue as deem fit and proper in the case. 4. We have heard the rival contentions and perused the materials available on record. The prayer as mentioned above by the assessee for condonation of delay of 30 days has merit and we concur with the submission of the assessee. Thus the delay of 30 days in filing the appeal by the assessee is condoned. 5. The assessee raised the following grounds o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2018. 8. Being aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). Before the CIT(A), the assessee has reiterated its arguments in page Nos. 2 to 3 of the order. The CIT(A) for the reason stated in his appellant order has rejected arguments and submissions made by the assessee. 9. The Ld CIT (A) at page 8 of his order observed as under:- "Respectfully following the ratio of the above judgments and in view of the fact that the appellant has furnished the additional evidence without any accompanying petitioner making out a case under any of the four limbs of the Rules 46A(1) of the Income Tax Rules, 1962, I being constrained by the procedural rules and law laid out, cannot consider the additional evidence. Thus, in the absence of the requisite documentary evidences, the contention of the Appellant remained unverified and unproved solely due to the conduct and latches on the part of the appellant and these cannot be accepted. Accordingly, the addition made by the AO is hereby confirmed and the appeal is dismissed, in limine." 10. Aggrieved by the CIT(A) order, the assessee is in appeal before us. Before us, the assessee has reiterated that his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd during the year under appeal he was proprietor of M/s Arpit Marbles, Kishangarh (Dist. Ajmer). Accordingly, the Income Tax Officer, Ward 2(3), Alwar had no jurisdiction over the appellant. It was very much in the knowledge of the ITO that the appellant was not living in Alwar which is apparent from the following address mentioned in the assessment order and demand notice - Shri Mahavir Soni Sib Shri Bhanwar Lal Soni Arpit Marbles, Industrial Area, Madanganj, Kishangarh Ajmer (Raj.) (2) Accordingly, it was duty of the ITO Ward 2(3), Alwar to transfer the relevant record/file/papers to ITO, Kishangarh (Dist. Ajmer) since he had no jurisdiction over an assessee residing in the Dist. of Ajmer. The assessment order therefore, is bad in law. (C) NO SERVICE OF NOTICES (1) It is brought to your kind notice that notice u/s 142(1) issued on 14.11.2018 and 27.11.2018 were not received by the appellant. It is primary requirement of law that notice should have been served upon the appellant before assessment order is made. Even there is no mention in the assessment order that these notices were served upon the appellant or not It is not the issue of notice which is importan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appellate proceedings before the ld CIT(A), the assessee had moved an application under Rule 46A for admission of certain additional evidences which are critical and was relevant to purse under consideration, however the ld. CIT(A) has erred in not accepting the additional evidences filed by the assessee on the only ground that it was not accompanied by an affidavit . It was submitted that the assessee has taken a specific ground of appeal before this Bench regarding non-admission of additional evidences by the ld CIT(A) besides other grounds of appeal and it was accordingly prayed that the additional evidences so filed by the assessee may be admitted and the matter may be remanded back to the file of the Assessing Officer to examine the same. 13. The Ld. DR, on the other hand strongly supporting the order of the CIT(A)/NAFC submitted that there is no merit in arguments taken by the Ld. AR of the assessee and the AO has rightly taken has a fit case for imposition of penalty. 14. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. The Ld AR for assessee submitted additional evidence and Written submission be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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