9911796707
TMI Blog1983 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... re that assessment, for the assessment year 1977-78 in the case of the appellant-assessee, was completed on 28-3-1978 and an addition of Rs. 6,000 was made as income from undisclosed sources since there was a search and seizure operation by the revenue on the residential and business premises of the assessee and Rs. 6,000 is claimed to have been found during the search in the residential premises of the assessee which amount, according to the revenue, was not accounted for in the books of account maintained by the assessee. This amount was subjected to levy of penalty under section 271(1)(c) of the Income-tax Act, 1961 ('the Act'), and penalty imposed at Rs. 7,000. 3. We have since heard the learned authorised representatives of the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent thereon that the learned AAC had no jurisdiction over the said appeal since the AAC was not a proper forum on the facts and in the circumstances of the assessee's case, and/or (ii) to send the appeal to authority having proper jurisdiction over the assessee's appeal, which in this case is said to be the Commissioner (Appeals), Indore, for being decided in accordance with the law. In either case, the assessee would have been before the Commissioner (Appeals), Indore, and since the learned Commissioner (Appeals), Indore, would have registered the appeal afresh, it would have been for the assessee to apply for condonation of delay. However, we find that the learned AAC did not adopt any of the above two courses. 7. That apart, statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the Hon'ble Andhra Pradesh High Court in the above two reported cases, on the facts and in the circumstances of the case, with which we are presently seized of, we do hold that the impugned order of the learned AAC is non est since it suffers from inherent lack of jurisdiction. 10. The impugned order, as such, stands set aside but in the peculiar circumstances of the case, the appeal is restored to the file of the Commissioner (Appeals), Indore, who is said to be the proper appellate authority qua the subject-matter of appeal before us. The learned Commissioner (Appeals) will naturally register the appeal as a fresh one but since the assessee has preferred the appeal before the learned AAC on 11-3-1980 and within the prescribed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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