9911796707
TMI Blog2024 (5) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... 47 days. The assessee has filed an application for condonation of delay, along with an affidavit executed by Mr. Amit Goenka, Advocate, stating that sudden medical problems in his family, prevented him from attending to his client's appeal and it prevented him from handing over the requisite appeal papers to his senior counsel, who eventually prepared and filed this appeal, belated by 47 days. The delay being unintentional, the assessee prays for condonation of the delay and prays for taking up the appeal on merits. Therefore, considering the grounds contained in the condonation application and the affidavit of the Advocate, the delay of 47 days is condoned and appeal is admitted to be heard on merits. 3. The assessee has taken the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were filed at the time of assessment proceedings. 6. That the CIT(A) has erred in confirming the addition made by the AO without carrying out further investigation [u/s section 250(4)] and without adjudicating on merits. 7. That the assessment framed u/s 147 is bad in law as the jurisdictional notice u/s 143(2) was not issued by the AO. 8. That the assessment framed u/s 147 is bad in law as the assessment u/s 147 was completed by the non-jurisdictional AO, Amritsar. 9. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.". 4. Brief facts of the case is that, cash has been deposited in the Axis Bank A/c No: 90902004044235, (opened in the name of the assessee, Mr Ashis S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,2019 and the opportunity of examination is not yet granted). 2) The appeal hearing was refixed before the CIT (A) on 13th June, 2023, where the assessee has requested for further adjournment because examination of case records has not been allowed by the AO, and without the inspection of case records (assessment records) it is not possible to file submission in appeal. (Application for inspection of file, assessment records and copy of order sheet has been filed for the second time, before the AO on 24th April, 2023, along with coping fees challan of Rs. 200/-, but till the date of hearing on 13th June, 2023, the same is not yet granted by the AO.) 3) Subsequently, the matter was re-fixed for hearing before the CIT(A) on 5th October, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In course of assessment proceedings a copy of the said return was also handed over to the AO, but even then also the AO never issued the statutory notice u/s 143(2), and proceeded with the assessment on the basis of a notice u/s 142(1) along with questionnaire. He pointed out that even in the entire body of the assessment order, the fact of issue of notice u/s 143(2) is not mentioned. 8.1) He further pointed out, that in order to ascertain the fact of the matter , assessee and his A/ R , has repeatedly visited the office of the AO , in pursuance of the assessment records but to no avail and he has filed a short paper book before the Bench , containing copies of letters filed before the department on 9th April, 2019, on 24th April, 2023, 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts that a return has been submitted in response to the notice u/s 148, of the Act 1961, and the said return has been considered by the AO in framing the assessment u/s 143(3) / 147 of the Act 1961, the non issue of the statutory notice u/s 143(2), invalidates the entire proceedings and the said defect is incurable defect and also beyond the scope of section 292BB of the Act 1961, and he prays before the Bench to quash the assessment, which is void ab initio. In support of his contention, he relies upon the judgment of the Hon'ble Supreme Court in the case of, Commissioner of Income Tax vs Laxman Das Khandelwal, 13 August, 2019 (AIR 2019 SUPREME COURT 3926, [2019], 108 taxmann.com 183(SC ), and also on the judgment of the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is bad in law and liable to be quashed. The addition amount of Rs. 4,87,83,498/- is deleted." 10. On the other hand the Ld. DR, in course of the proceedings before the Tribunal, could not controvert the submission of the appellant, regarding non-issue of notice u/s 143(2), and he has also expressed his inability to produce the assessment records. He relied on the order of the CIT(A). 11. We have heard both the rival submissions and considered the materials on record. We find that the assessee has repeatedly applied for inspection of case records, for obtaining certified copies of order sheets, and for obtaining copies of notice u/s 143(2), if the same at all exists in the files of the assessing officer, and has even paid the requisite fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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