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TMI Blog2024 (11) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing grounds of appeal:- "1. The learned CIT(A) NFAC has erred in law and on facts in Dismissing the appeal of the assessee in limine. 2. He has erred in law and on facts in not considering the submissions furnished during course of appeal proceedings from time to time. 3. He has grievously erred in law and on facts in treating the appeal filed manually has not in order. 4. He has erred in law and on facts in not considering the ground of appeal disputing the re assessment proceedings being without jurisdiction on the ground of notice U/s 148 not served to the appellant and non issue of valid notice U/s 143(2) of the Act. 5. He has erred in law and on facts not considering the ground of addition of Rs. 48,35,282/- as unexplained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veral grounds. Firstly, the assessee contended that the assessment order was issued without jurisdiction because the notice under section 148 of the Act was allegedly not served on the assessee, and therefore, the assessment should be annulled. Secondly, the assessee claimed that the AO erred in framing the assessment under section 144 of the Act, and specifically argued that a valid notice under section 143(2) of the Act was not issued, which invalidated the assessment. Thirdly, the assessee contested the addition of Rs. 48,35,282/- as unexplained investment, and submitted that it should be deleted due to losses incurred in these transactions. Finally, the assessee challenged the addition of Rs. 11,50,736/- as unexplained cash credits, req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling, since the appellant was neither 80 years old nor had an income below Rs. 5 lakhs. Consequently, Ld. CIT(Appeals) held that given that the assessee had not filed the requisite return in the proper forms, and the manually filed appeal was deemed defective and infructuous. As a result, the appeal of the assessee was dismissed in limine, meaning that it was rejected by Ld. CIT(Appeals) without hearing the appeal of the assessee on the merits, due to procedural shortcomings. 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(A) dismissing the appeal of the assessee. 6. Before us, the Counsel for the assessee submitted that the order of Ld. CIT(A) is erroneous and Ld. CIT(A) had proceeded to dismiss the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally, had to file their appeals to the Ld.CIT(A) also electronically. The assessee had demonstrated that being an agent of freight beneficiary, voyage return which were required to be filed by the assessee in the return form VVR was required to be filed manually. The ld.CIT(A) has not controverted this contentions of the ld.counsel for the assessee. On the contrary, the ld.CIT(A) has countered by stating that the assessee being a corporate entity, it was required to file return electronically. The moot fact for determining the return form for filing return of income was being a voyage return filed by the agent on behalf of the freight beneficiary, as per the provisions of section 172(3) of the Act, the filing of the return was to be in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file appeal for M/s. Sai Ashish Developers (AOP). The ld. CIT(A) held that Association of Person (AOP) was different entity than the case of the individual Mr. Bhavesh Kumar Arvindbhai Buha and it was wrong on the part of the said AOP to use the PAN of the individual in filling the appeals of the said AOP. In view of the above facts, ld. CIT(A) noted that appeals have been filed by the AOP by using the PAN of the individual and as AOP is a separate entity assessed as such by the Assessing Officer, therefore, ld. CIT(A) did not admit these three appeals for adjudication and dismissed these three appeals. We note that ld. CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of the Act, rather dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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