9911796707
TMI Blog2022 (11) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-10 u/s. 144 r.w.s 147 & u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the 'Act') vide orders dated 13.06.2016 & 30.03.2015. 2. The common issue in both the appeals of the assessee is that the lower authorities i.e., the CIT(A) as well as the AO passed order without assigning any proper reasons and justification and the AO framed assessment ex-parte u/s. 144 of the Act in assessment year 2008-09 and the CIT(A) in both the years has dismissed the appeals of assessee without deliberating on the merits of the case. 2.1 The ld.counsel referred to para 6 of the CIT(A)'s order in assessment year 2008-09 which reads as under:- "6. During the course of appellate proceedings, Shri P. Rajavelu, FCA appeared he made several writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was acquired in the assessee's name by her mother for Rs. 97,200/- in the status of guardian." 2.2 Further, the ld.counsel took us through the findings recorded by the CIT(A) in assessment year 2009-10 as regards to the adjudication of issue of long term capital gain and finding of CIT(A) was perused, which is recorded in para 11 and the same reads as under:- 11. Under the Income Tax Act even a belated return for the assessment year 2009-10 should have been filed before expiring of one year from the end of the assessment year or before the completion of assessment whichever is earlier. Therefore, for the return of the estate of late K.A.S. Sekar to be accepted u/s 139(4), it should have been filed by 31.03.2011; whereas this return was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were confronted to ld. Senior DR and was specifically asked, what is the basis of addition by AO and subsequently confirmation by CIT(A), he could not support but he argued that ample opportunities were given to the assessee and despite that assessee has failed to produce evidences to prove her claim. 4. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the CIT(A) particularly has not passed a speaking order and even not discussed the basic facts relating to the issue involved in both the orders. But, it seems that ample opportunities were provided by the AO and despite that, in assessment year 2008-09, the order passed by AO is best judgment assessment u/s.144 of the Act because the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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