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TMI Blog2023 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ng grounds of appeal:- "1. For that the assessment is bad in law since notice u/s 143(2) was never issued by the Ld. AO when the assessee duly filed the return u/s 148, when the original return was filed in accordance with law, the AO was not correct in not accepting the return since the same was filed in paper form and further the Ld CIT(A) should not have refused to accept the contention by making a new issue that the letter was not filed within the due date for filing of the return when there is no provision that the return filed beyond the time allowed u/s 148 is invalid. 2. For that the order of the Ld CIT(A) in rejecting the contention of the appellant that the proceedings-initiated u/s 147 by the AO was without application of min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee filed manual return, even though it was required to file the return on the Income-tax portal and, therefore, the return manually filed was not accepted. During the course of assessment proceedings, the assessee did not file any details as a result of which the ld. Assessing Officer completed the assessment u/s 147/144/144B of the Act and made addition u/s 69A of the Act at Rs. 1,23,87,716/- and assessed income at Rs. 1,25,80,556/-. 3.1. Aggrieved the assessee preferred appeal before the ld. CIT(A) raising various legal grounds as well as the grounds on merits but failed to succeed on any of the legal ground and so far as the merits of the case for non-compliance in not filing the necessary details, the ld. CIT(A) confirmed the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act comes into effect only when the assessee has filed the return in compliance to the notice u/s 148 of the Act and to carry out the scrutiny proceedings ld. Assessing Officer should issue notice u/s 143(2) of the Act since it is a statutory requirement. However, as in the instant case, the assessee has not filed the return as required under the Income-tax Act on the online portal and the manual return filed by the assessee is no return in terms of the Income Tax Rules, 1962, the ld. Assessing Officer was not required to issue any notice u/s 143(2) of the Act. Thus, Ground No. 1 raised by the assessee is dismissed. 8. Ground No. 2 is raised contending that the proceedings initiated u/s 147 of the Act are without application of mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, however, note that the assessee has not filed the financial statement of the sole proprietorship concerns as to whether they have been disclosed in the return of income. No details have been filed about the nature of business being carried out in these two proprietorship concerns and what is the profit being offered in the regular income tax return of such type of receipts. All through the proceedings before the lower authorities and before us, no specific details have been filed except copy of bank statement which does not indicate communication relevant for arriving at the income of the assessee. 10. However, we in the interest of justice and being fair to both the parties deem it fit to restore the issue of merits to the ld. CIT(A), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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