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TMI Blog2023 (12) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the sake of convenience, both these appeals are being disposed off by this combined order. We first take up appeal in ITA No. 445/JP/2023 for adjudication. The assessee has raised the following grounds : - 1.1 The very action taken u/s 147 is bad in law without jurisdiction and being void ab-initio, the same kindly be quashed. Consequently, the impugned assessment framed u/s 147 r.w.s. 143 dated 16.05.2023 also kindly be quashed. 1.2 The impugned notice issued u/s 148 dated 30.03.2018 is barred by limitation under the proviso to section 147 as was issued after lapse of 4 years from AY 2011-12. Hence the same may kindly be quashed. 2.1 The ld. CIT (A) erred in law as well as in facts of the case in passing the impugned order ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The assessee has explained that the Director Shri Bajrang Kumar Saboo of the assessee company who has to file the appeal/sign the appeal memo was out of station and for this reason the delay of 2 (two) days is caused. The assessee submitted that the delay was not intentional and assessee was not going to gain any benefit by filing the appeal delayed. Therefore, it was prayed that taking a liberal view of the matter, the delay of two days may be condoned as the delay was not intentional. In this regard reliance is placed on the Hon'ble Supreme Court decision in the case of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987)167 ITR 471 (SC). 3. Having considered the rival submissions as well as going through the contents of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 68 of the Act on account of alleged unexplained amount received from M/s. Shree Ram Trading Company. Aggrieved by the order of AO, the assessee preferred appeal before ld. CIT (A). In absence of compliance to the various notices issued by the ld. CIT (A) requiring the assessee to furnish detailed written submissions in support of the grounds raised by it, and non furnishing of the documents/submission, the ld. CIT (A) decided the appeal of the assessee ex-parte vide his order dated 16.05.2023 confirming the assessment order. Now the assessee is in appeal before us. 5. We have considered the rival submissions as well as the material on record. On perusal of the records, we find that at the time of appellate proceedings the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for non compliance of the notices issued and not furnishing the documentary evidences, by upholding the assessment order passed under section 143(3) read with section 147 of the IT Act, whereby the AO made addition of Rs. 21,25,945/- on account of unexplained credits under section 68, therefore, in the totality of facts and circumstances of the case and in the interest of justice, we are of the view that it will be reasonable to provide one more opportunity to the assessee. We, thus, set aside the ex-parte order of the ld. CIT (A) and restore the matter back to the file of the ld. CIT (A) for fresh adjudication after providing a reasonable opportunity of being heard to the assessee. The assessee is granted one more opportunity to represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es so made and the confirmation thereof by the ld. CIT (A) being contrary to the provisions of law and facts of the case, the same kindly be allowed in full. 3. Rs. 60,408/- The ld. AO erred in law as well as in facts of the case in confirming the levy of interest u/s 234D. The levy interest being charged, is contrary to the provisions of law and facts, kindly be deleted in full. 4. The appellant prays your honor indulgences to add, amend or alter or any of the grounds of the appeal on or before the date of hearing. 7. The grounds mentioned in this appeal are similar to the grounds raised in ITA No. 445/JP/2023. In that case, after considering the totality of facts and circumstances of the case, and in absence of proper representati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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