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TMI Blog2023 (10) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... has assailed the impugned order on the following grounds of appeal: "1. "On the facts and circumstances of the case and in law, assessment made u/s 147 by ACIT-1(1), Bhilai is invalid & without having valid jurisdiction by him, as he was not having pecuniary jurisdiction over the assessee for making assessment u/s 147 for AY 11-12 on 8-12-18, as 'return of income' not filed as 'taxable income' was below the taxable limit of Rs. 1,60,000, CBDT Instruction No.1/2011, dt.31-1-11 & InstructionNo.6/2011, dt.8-4-11, is binding on IT authorities u/s 119and in contravention thereto, assessment made u/s 147 by the ACIT-1(1), Bhilai, who had not possessed valid jurisdiction over the assessee for making assessment for AY 11- 12, is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year made cash deposits of Rs. 12,91,000/- in his savings bank account with Punjab & Sind Bank and also earned interest income of Rs. 58,538/- on the same but had not filed his return of income, the A.O reopened his case u/s. 147 of the Act. Notice u/s. 148 of the Act dated 25.03.2018 was issued by the ITO, Ward-1(3), Raipur, which, however, was not complied with by the assessee. 3. As the assessee had failed to comply with the aforesaid notice issued u/s 148 of the Act, dated 25.03.2018, and did not file his return of income, the ACIT-1(1), Bhilai to whom the case was transferred vide his order u/s. 144 r.w.s.147 dated 08.12.2018, made an addition of Rs. 13,49,538/- [Rs.12,91,000/- (+) Rs. 58,538/-]. 4. Aggrieved the assessee carried th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Therefore, it is without doubt that argument of the assessee contend in the grounds of appeal are to be considered without any support of documentary evidences. 5.3 Ground no. 1 This ground is verbose. The assessee herein has challenged the impugned order on the basis of denial of proper opportunity of being heard during the course of assessment proceedings. The assessee has not contented that if there was change of address. Consequently, it is not the case of the assessee that a change of address was intimated to the department ignoring which notices were being sent to the old address. In these circumstances service of notice by affixture is being treated as valid and sufficient opportunity given to the assessee during the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of the appeal, had neither put up an appearance nor moved any valid application for adjournment; therefore, I am constrained to proceed with the matter as per Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 and dispose off the appeal after hearing the Ld. Departmental Representative (for short 'DR') and perusing the orders of the lower authorities. 8. As is discernible from the records, the assessee has assailed the validity of the jurisdiction assumed by the A.O, i.e., ACIT-1(1), Bhilai, for framing assessment in his case. Ostensibly, it is the claim of the assessee that as ACIT-1(1), Bhilai was not vested with pecuniary jurisdiction over his case as per CBDT Instruction No.1/2011 dated 31.01.2011 r.w. Instruction No.6/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs. 20 lacs Above Rs. 30 lacs Upto Rs. 30 lacs Above Rs. 30 Lacs Non-corporate returns Upto Rs. 15 lacs Above Rs. 15 lacs Upto Rs. 20 lacs Above Rs. 20 lacs Metro charges for the purpose of above instructions shall be Ahmedabad, Bangalore, Chennai, Delhi, Kolkata, Hyderabad, Mumbai and Pune. The above instructions are issued in supersession of the earlier instructions and shall be applicable with effect from 1-4-2011." As the very basis for vesting pecuniary jurisdiction with the ACs/DCs in itself is based upon the "income declared," i.e., the income disclosed by an assessee in his return of income, the same, thus, would not assist the case of the present assessee before me. I, say so, for the reason that as the assessee in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47 on the basis of his observation that bank deposits constituted the undisclosed income of the assessee, I am unable to concur with the same. I, say so, for the reason that as it is a matter of fact borne from the record that the assessee had made cash deposits of Rs. 12,91,000/- in his savings bank account in Punjab & Sind Bank and also received interest income of Rs. 58,538/- on the said deposits during the year, but had not filed his return of income, therefore, the said facts were sufficient for the A.O to form a bona fide believe that the income of the assessee chargeable to tax had escaped assessment within the meaning of Section 147 of the Act. Accordingly, finding no merit in the aforesaid claim of the assessee, I dismiss the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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