TaxTMI 
TaxTMI 
2025 (1) TMI 443
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.... 2. Brief facts of the case are that the assessee has deposited cash of Rs. 10,89,150/- in his bank account No. 08160100020955 with Bank of Baroda during the impugned assessment year, and has purchased two immovable properties during the year under consideration. Based on AIR & CIB information as well as information sought by Assessing Officer u/s. 133(6), notice u/s. 148 dated 29.03.2018 was issued to the assessee requiring the assessee to file return of income within 30 days. Assessee did not file return of income in response to notice u/s. 148. Thereafter, Notices u/s. 142(1) were issued by the Assessing Officer to the assessee. Assessee filed written submissions by email along with bank statement, capital account, cash book, bank book e....
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....e notices issued by ld. CIT(Appeals), but the same remained non-complied with by the assessee. The ld. CIT(A) dismissed the appeal of the assessee. 4. Still aggrieved, the assessee has filed second appeal before the Tribunal. At the outset, ld. Counsel for the assessee, Shri Anurag Sinha, Advocate submitted that the assessee's father appeared before the Assessing Officer, and he was not well versed with the provisions of the Income-tax Act, and hence effective representation could not be made before the Assessing Officer. It was further submitted that the assessee had filed two letters dated 26.02.2019 and 16.09.2022 after completion of re-assessment, which are placed on record vide acknowledgement No. 171061810231 dated 26.02.2019 and 521....
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..... CIT(Appeals), as the assessee did not file any compliance before the ld. CIT(Appeals) to as many as five notices issued by ld. CIT(A) to the assessee. 6. I have considered the rival submissions and have perused the material on record. I have observed that the case of the assessee was reopened by Revenue u/s. 147 of the Act, as there were cash deposits to the tune of Rs. 10,89,150/- with the assessee's bank account No. 08160100020955 with Bank of Baroda. Notice dated 29.03.2018 u/s. 148of the Act was issued by the AO to the assessee. Further notices u/s. 142(1) were issued by the AO to the assessee during the course of reassessment proceedings. Assessee's father appeared before the Assessing Officer and filed various details as well as wr....
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....documents in possession of the Assessing Officer, but the same are not provided by the AO to the assessee. The assessee has claimed that since AO has not provided information called for by the assessee vide letters dated 26.12.2019 and 16.09.22, the assessee did not filed replies before the ld. CIT(A) to avoid any wrong information being filed before ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee ex-parte in limine without deciding the issues arising in the appeal on merits. It is observed that the assessee has also raised legal issues challenging invocation of provisions of Section 147 by the AO, and the same is not adjudicated by ld. CIT(A). No enquiries were made by ld. CIT(A) before dismissing the appeal of the assessee....
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....s issued by ld. CIT(A) in limine without adjudicating issues arising in the appeal on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6), and also higher appellate authorities will be deprived to see what weighed in the mind of the ld. CIT(A) while adjudicating appeal as it will be an order passed without reasoning on the issues on merits. The appellate order of the CIT(A) is clearly in violation of section 250(6) of the Act and liable to be set aside. Merely stating the assessment order passed by AO is upheld, and that the assessee has not submitted details/documents is not sufficient. The ld. CIT(A) is not toothless as his powers are co-terminus with the powers of the AO., which even incl....