2021 (7) TMI 1406

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..... hange in figures and the grounds for the AY 2012-13 are as follows:- "1. The orders of the authorities below in so far as they are against the appellant, are opposed to law, equity, weight of evidence, probabilities, facts and circumstances of the case. 2. The order of the learned CIT[A] is void-ab-initio and bad in law as the same is passed on erroneous appreciation of facts and law and further, in violation of the principles of natural justice warranting it to be cancelled as void-ab-initio. 3. The learned CIT[A] is not justified in dismissing the appeal in-limine on the ground that the tax on the income returned in the return filed in response to notice u/s.153C of the act, was not paid and therefore, the appeal is not maintainable .....

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..... ncome and consequently, the assumption of jurisdiction u/s.153C of the Act, is bad in law for the assessment year under appeal having regard to the ratio of the decision of the Hon'ble jurisdictional High Court in the case of IBC KNOWLEDGE PARK P. LTD., reported in 385 ITR 346 [Kar]. 5. Without prejudice to the above, the learned CIT[A] is not justified in upholding the completion of the assessment u/s.144 of the Act under the facts and in the circumstances of the appellant's case, in as much as, the appellant's husband was appearing before the learned A.O. only to submit and emphasis again and again that the A.O. did not have jurisdiction to make any assessment and consistent with such pleading perhaps he did not give the req .....

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..... r it is submitted that as per the return of income, the assessee has duly paid the admitted tax shown in the return filed by the assessee also Form 26AS of the respective assessment years. According to the ld. AR, there is no non-payment of admitted tax and he sought an opportunity to present the case before the CIT(Appeals). We accede to the request of the ld. AR. Admittedly, in this case, order was passed by the CIT(Appeals) ex parte without giving due opportunity of hearing to the assessee. Further, the CIT(A) has not gone through the details of payment of admitted tax which is required to be verified by him after giving opportunity of hearing to the assessee in both the assessment years. Accordingly, these appeals are remitted back to t .....

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