9911796707
TMI Blog2025 (2) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... affirm and state on oath as under: 2) That Hon'ble CIT (A) has dismissed the appeal by passing order u/s 250 of the Income Tax Act, 1961 on 20/12/2023. Hon'ble CIT (A) dismissed the appeal without deciding on the all Grounds of appeal mainly on jurisdiction and the appellant has not submitted the bank statement [mainly when the same was never asked by the CIT(A)] which was available with the AO as collected by the department u/s 133(6). Aggrieved by the order assessee wishes to file an appeal against the order passed u/s 250 of the Act. 3) In the meanwhile I had shifted to Pune due to my job requirement. Since I am not checking IT portal/email frequently, I was not aware of the order passed by CIT(A) due to which I could not file an appeal within the due date, i.e. 60 days from the date of receipt of the order. 4) I further confirm that I have not received the physical copy of the order passed u/s 250 of the Act till date by CIT(A). 5) Subsequently when I came to know about the CIT(A) order, I have contacted CA/consultant for an advice and further course of action. Since I could not travel to Ahmedabad, as a result, there was a further delay in filing of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... others (which was never physically served to the assessee) and hence the whole process of assessment is to be treated illegal and set aside. 7) That the notice u/s 148 is itself defective as it did not specify the issue involved on which reopening of the case was initiated. The appellant demanded the reason for the re-opening of the case from AO but AO has never provided the same. Therefore, notice issued u/s 148 is void ab initio. 8) AO issued a show cause notice without considering the assessee's adjournment request. Therefore, issue of show cause is not valid. 9) The whole assessment proceeding is with bad intentions and based on the wrong presumptions and assumptions. 10) Cash deposit cannot be a reason to reopen the assessment proceedings, mainly when the 1TO does not have any jurisdiction over the assessee. 11) The AO has also not justified in not allowing the fair and proper opportunity for to appellant to explain the case by hiding the facts till the last minutes, not providing all the statements and reports, willfully mentioned the wrong facts that notices were issued (without mentioning by which mode it has been provided), assessee has not responded, giving ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for adjournment and furnished the details as requested from time to time. Therefore, the Assessee has fully complied with the notices given by the AO and penalty proceedings u/s 271 (l)(b) is to be dropped. Penalty Proceeding U/s 271(l)(c): 19) Further assessee has provided all the details as and when required by AO even though Id. AO has issued notice u/s 271(l)(c) by stating that the assessee has concealed the particulars of income which is not valid notice as the assessee has shown the same in his return filed under section 148 of the Act. Penalty Proceeding U/s 271F: 20) AO has initiated the penalty proceedings u/s 27IF for non-filling of return, it is to be appreciated that the Assessee has filed its return as requested by the AO on 19/12/2018 u/s 148 of the Act and hence penalty proceedings u/s 27 IF is to be dropped. 21) The appellant craves leave to add, alter, modify or amend any ground on or before the date of hearing." 3. The brief facts of the case are that the assessee's case was reopened for scrutiny under Section 147 of the Act for the reason that the assessee had deposited cash amounting to Rs. 36,13,600/- during the impugned year under consideration in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on whose behalf the assessee had collected the cash and from the bank statement it is seen that similar amounts of withdrawal had been made, generally on the very same day on which the cash was deposited. Further, the assessee had incurred a business loss of Rs. 4,192/- against these transactions. The Counsel for the assessee also submitted before us a copy of bank statement for the impugned year under consideration to demonstrate that the cash deposited by the assessee had also been almost immediately withdrawn by the assessee, as part of the business of acting as a collection agent. Accordingly, the Counsel for the assessee submitted that while the entire deposits had been added as unexplained income of the assessee, however, the Department erred in facts and in law in not appreciating the business of the assessee and thereby not allowing credit of the cash withdrawals made by the assessee against such cash deposits, during the impugned year under consideration. 6. In response, Ld. D.R. placed reliance on the observations made by the Assessing Officer and Ld. CIT(A) in their respective orders. 7. On going through the bank statement furnished by the assessee for the impugned y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come from other sources. During the relevant Financial Year, the assessee was residing in Gurgaon, Haryana, at the time of assessment proceedings the assessee was residing in Ahmedabad, and presently the assessee is residing in Pune, Maharashtra. In this case, the Income Tax Officer, Ward-1(2), Alwer issued notice under Section 148 of the Act dated 29.03.2018 initiating proceedings under Section 148 of the Act. The assessee informed the concerned Assessing Officer at Alwer that he is residing in Ahmedabad and therefore, the file of the assessee should be transferred to Ahmedabad. The Assessing Officer was informed by the assessee that he would be unable to visit Alwer since he is residing in Ahmedabad for official work and would not be get to sanction of leaves for the purpose of participating in assessment proceedings at Alwer. After rigorous follow up, the case of the assessee was transferred to Ahmedabad on 06.12.2018. The concerned Assessing Officer, Ahmedabad issued notice dated 06.12.2018, asking the assessee to cause appearance on 07.12.2018, giving a period of only one day to cause appearance before him. In response, to the said notice, the assessee requested for adjournmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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