TMI Blog2022 (9) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has to file application for a claim for any exemption, deduction, refund or any other relief to the Board; and secondly, Board if considered it desirable or expedient for avoiding any general hardship may authorize any income-tax authorities to accept this application. Nowhere in the record which is even admitted by the AO in his remand report that the assessee has ever made any application before the CBDT. Not only that, there is no claim for any exemption, refund or any other relief by the assessee. It is not understandable, how and under what circumstances the return of income for AY 2012-13 filed on 19.11.2019 can be stated to be u/s 119(2)(b) as shown in e-filing portal submitted by the AO. On the contrary screen-shot of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has been filed by the assessee against the impugned order dated 09.04.2021 passed by National Faceless Appeal Centre, Delhi for the quantum of assessment passed under section 147/144 of the Income-tax Act, 1961 (for short the Act ) for the assessment year 2012-13. 2. In various grounds of appeal, the assessee has challenged the addition of cash deposit of Rs.12,15,000/- as alleged unexplained cash deposited in the bank account of the assessee u/s 69A of the Act. Apart from that, assessee also raised additional ground that no notice u/s 143(2) was issued in response to the return filed by the assessee subsequent to the issuance of notice u/s 148. 3. Brief facts qua the legal issue raised are that, as per Non PAN AIR information, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,500/-. Thus, the return of income filed by the assessee has been accepted by the AO. He further pointed out that AO has wrongly mentioned that return was wrongly filed u/s 119(2)(b) instead of u/s 148. In support, he has filed the details of income-tax website portal, details of which are in the paper book, stating that the assessee has filed the return u/s 148. Apart from that, it is an admitted fact that no notice u/s 143(2) was issued even the assessment order is silent on this point. 5. On the other hand, ld. DR for the Revenue submitted that the AO has categorically mentioned that the return was not filed in response to notice u/s 148 but u/s 119(2)(b). Once the assessee has not filed any return u/s 148 then there is no question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g return wherein it mentions that the return has been filed u/s 148. Scanned copy is as under : Whereas the Revenue s screen shot has given the following details : 7. Section 119(2)(b) reads as under :- 119. ...... ....... (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be entertained beyond six years from the end of the assessment year for which such application/claim is made. Here in this case, six years had expired on 31.03.2019, whereas the assessee had filed the return on 19.11.2019. Thus, even as per the CBDT Instruction/Circular (supra), such a return could not have been entertained u/s 119(2)(b). Accordingly, I hold that it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when return has been filed in response to notice u/s 148 then it was mandatory for AO to issue notice u/s 143(2) before the completion of assessment, in case he wanted to vary the return of income and make addition. Accordingly, the additions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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