9911796707
TMI Blog2024 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... earned CIT (A)] dated 14th August, 2023, wherein the appeal filed by the assessee against the assessment order passed under Section 144 read with section 143(3) of the Income-tax Act, 1961 (the Act) dated 28th December, 2019, passed by the Asst. Commissioner of Income Tax, Circle 23(3), Mumbai (the learned Assessing Officer), was allowed. 2. The learned Assessing Officer has raised following grounds of appeal:- "1. On the facts and the circumstances of the case and in law is the Ld. CIT(A) right in deleting the addition made by the Assessing Officer without considering the Remand Report, which was due on 14.08.2023 whereas the ld. CIT(A) has passed the order on 14.08.2023 before uploading of the Remand Report prepared by the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of Rs.61,00,000/- as the same were not explained by the assessee that credit worthiness and genuineness of transactions made without any verification in remand by the Assessing Officer. 6. On the facts and the circumstance of the case and in law the Ld. CIT(A) erred in deleting the addition made towards interest of Rs. 11,37,147/ claimed as expenditure on unexplained loans / credits to the extent of Rs.61,00,000/- as the same were not explained by the assessee that credit worthiness and genuineness of transactions made. Hence, the deletion of interest is not acceptable and without any verification in remand by the Assessing Officer. 7. On the facts and the circumstance of the case and in law the Ld. CIT(A) erred in del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected for scrutiny for verifying abnormal increase in cash deposit during demonetization period. Notice under Section 143(2) of the Act was issued on 13th August, 2018. During the course of assessment, the learned Assessing Officer was informed by Mr. Shirish Ranjeet kumar Jain that assessee Shri Ranjeet Kumar Mohanlal Jain has passed away on 27th November, 2019, and thereafter the legal heir of deceased was brought on record by the name of Mr. Shirish Ranjeet kumar Jain. The assessment proceedings were continued on legal heir. The learned Assessing Officer found on 8th November, 2016, assessee has made sales of Rs.103,26,554/-, whereas in earlier years and during the same financial year prior to that date there was no cash deposited. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed. Accordingly, the total income of the assessee is assessed at Rs.2,19,57,430/- as per assessment order dated 28th December, 2019, passed under Section 144 of the Act in the name of Late Shri Ranjeet Kumar Mohanlal Jain through legal heir Mr. Shirish Ranjeet kumar Jain. 4. Aggrieved with the assessment order, legal preferred an appeal before the learned CIT (A), who passed an appellate order dated 14th August, 2023. 5. The learned CIT (A) passed 34 pages order however, before us, the learned Assessing Officer while filing the appeal did not file page no.5 to 33 of the appellate order. However, last line of the appellate order shows that the appeal of the assessee is allowed. 6. Against this, the learned Assessing Officer is agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly shows that name of the assessee is of a dead person. Naturally, the appeal cannot be filed in the name of a dead person. 10. There is another reason for dismissal of the appeal is that ld AO has not filed the complete order of the ld CIT (A) as stated above. 11. Therefore, this appeal of the learned Assessing Officer deserves to be dismissed however we give liberty that if the learned Assessing Officer still wishes to file an appeal he must file the appeal in revised form no.36 along with the reasons for delay in filing of the appeal. 12. In the result, the appeal of the learned Assessing Officer is dismissed without discussing the issue on merit as it is filed against the deceased assessee without mentioning anything about legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
