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TMI Blog2022 (10) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... able opportunity to the assesse. 3. That the basis of issuance of notice u/s 148 was non-filing of return .The assesse had filed the return. Copy of the same was placed on record at the time of assessment proceedings. Copy of the return is again annexed as Annexure B. 4. That the Id. Income Tax Officer erred in holding that the appellant had not filed relevant details. The appellant had submitted all the details pertaining to expenses claimed. The appellant craves leave to submit the copies of details submitted to the income Tax Officer. 5. That the Id. Income Tax Officer erred in making addition for deduction claimed u/s 80. That the bank statement was placed on the record. It can be observed that the bank statement that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings be dropped and all relief admissible under law and facts and circumstance of the case be provided to the appellant" 3. When the case was called for hearing, neither he assessee nor his authorized representative appeared nor any adjournment application has been filed and the notice issued to the assessee for hearing on 13.09.2022 has been served as per Postal Department acknowledgement. Therefore, in view of the above, I have no alternative, but to proceed ex parte qua the assessee and decide the appeal after hearing the submissions/arguments of the ld. Sr. DR on behalf of the Revenue. 4. From the grounds raised by the assessee in Forms No.35 and 36, I note that the assessee is consistently alleging that the assessee is a 75 year o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has filed return of income for the relevant AY 2009-10, copy of which was also provided to the AO during the assessment proceedings, and, secondly, the AO has erred in law and on facts in making addition without providing opportunity of being heard to the assessee. 5. So far as the issue of opportunity of being heard is concerned, from the relevant para 1of assessment order, I clearly note that the AO had given notice u/s 148 of the Act dated 28.03.2016 which was served on the assessee on 31.03.2016 and no compliance was made. Thereafter, notice u/s 142(1) of the Act was also issued to the assessee requiring the compliance by 25.05.2016, but, there was no compliance. Subsequently, notices u/s 271(1)(b) of the Act dated 18.07.2016 u/s 142 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has failed to declared his sale consideration during the F.Y. 2008-09 for the assessment year 2009-10. Proceedings u/s 147/148 required to be initiated. Since period of four years have elapsed but not more than six years, approval u/s 151 of the Income Tax Act, 1961 is solicited. The Pr. Commissioner of Income Delhi-18, New Delhi may kindly accord sanction for issue of notice u/s 148 of the Income Tax Act, 1961." 7. In view of the above, I clearly observe that the sole basis for initiating the reassessment proceedings is that as per ITD system the assessee has not filed his return of income for AY 2008-09, whereas there was a property transaction for purchase/sale by the assessee. Thereafter, the AO, in para 2, concluded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings and issued notice u/s 148 without application of mind to the facts and circumstances of the case in a hasty manner which vitiates the proceedings. The similar issue was placed before the ITAT Delhi, SMC Bench in the case of Ajendra Pal Singh (supra) (which was authored by me) and the same was adjudicated as follows:- "8. On careful consideration of the rival submissions, I am of the considered view that from the copy of the reasons recorded placed before me clearly reveals that the Assessing Officer started reassessment proceedings on the basis of PAN/AIR information that the assessee has sold immovable property during F.Y. 2008-09. In the last para of reasons AO mentioned that no ITR has been found to have been filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings u/s 147 of the Act and notice u/s 148 of the Act is issued without application of mind by AO on the basis of incomplete information without any verification of the facts then it amounts to omission on the part of AO in complying with the mandatory requirement of Section 147 & 148 of the Act. Consequently, reassessment order and of consequent proceedings and orders become bad in law. In view of foregoing discussion, I reach to the contention the impugned assessment order dated 29.09.2016 passed u/s 147/144 of the Act is not sustainable being bad in law thus the same is quashed. Accordingly, the legal ground No.1 and 2 of assessee are allowed. 9. In view of the above, I am compelled to hold that the reassessment proceedings u/s 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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