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TMI Blog2022 (9) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 2. That the Ld. CIT(A) has erred on facts and in law in dismissing the appeal of the appellant and in not appreciating that the notice issued under Section 148 of the Income Tax Act, 1961 wrongly stated that the assessee has not filed return of income for the relevant year thus the notice was issued without verification of records, application of mind and making any enquiry; hence deserves to be treated as invalid. 3. That the Ld. CIT(A) has erred on facts and in law in dismissing the appeal of the appellant and in not considering the submissions of the appellant that assumption of the jurisdiction under Section 147 of the Income Tax Act 1961 without specifying that how the appellant had not declared fully and truly all material fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific issue agitated in the appeal, it is necessary to address the delay of four days pointed out by the Registry in the filing of the present appeal by the assessee. The assessee's application is available on record pleading that the copy of the impugned order shown to be dispatched on 11.01.2020 was received on 14.01.2020. It has been submitted that if the limitation from thereon is considered then the appeal of the assessee filed on 07.07.2020 is not delayed. 3.1 The ld. Sr.DR was heard. Considering the pleading on facts she did not pose any objection to the Condonation of delay of four days. 3.2 Accordingly, considering the record and the submissions, the delay of four days is condoned. It is seen that no advantage has been der ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been arrived at, it is necessary to address the grievance of the assessee before the First Appellate Authority. A perusal of the same shows that the following grounds were before the CIT(A) : (i) That the order passed by the Ld. AO is bad in law invalid and unjustified. (ii) That the AO has erred on facts and in law in issuing the notice u/s 148 of the Income tax 1961 wrongly stating that the assessee has not filed return of income for the relevant year thus the notice for the relevant year thus the notice has been issued without verification of records, application of mind and making any inquiry, hence deserves to be treated as invalid, (iii) That the AO has erred on facts, and in law in as summing the jurisdiction u/s 147 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ego any ground at or before the time of hearing. 7.1 It is further seen from page 2 of the impugned order that following statement of facts made available by the assessee has been recorded by the CIT(A) in the order itself: "Para 3. Statement of facts submitted by the assessee at the time of appeal is reproduced as under:- "The appellant is a senior citizen and a law abiding person. The assessee had sold one building for Rs.30,62,000/- during the relevant year and earned long term capital gain of Rs. 17,61,581/-. The assessee purchased two adjoining residential houses through sale deeds dated 07.12.2010 and 21.03.2011 for Rs.6,95,500/- and Rs.14,63,760/- respectively and accordingly claimed deduction u/s 54F of the IT Act, 1961 treatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with law. Needless to say that in case the assessee's prayer on facts is not to be accepted, a reasonable opportunity of being heard is to be granted putting the issue to the notice of the assessee. 8. Before parting, it is my painful duty to record wherein the facts of the present case where the assessee is shown to be a senior citizen. The obdurate attitude of ignoring the written pleadings on record are most unfortunate. Unfortunately such arbitrary orders reek of a backlog of a colonial mind set. It needs be kept in mind that the Tax Authorities are acting as servants of the Government of India. Hence, are expected to be live and alert to the citizens for whom and on whose behalf, the functionaries of the State act. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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