9911796707
TMI Blog2021 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... with section 147 of the of the Income Tax Act, 1961 (hereinafter referred to as 'Act'), pertaining to the assessment year 2011-12. 2. The brief facts emanating from the record and the pleadings of the parties are that the AO issued Notice u/s. 148 of the Act on 19.03.2018 after obtaining approval from the competent authority. However, the AO did not receive any response from the assessee. Thereafter the AO issued notices u/s. 142(1). Again, no response was received. Ultimately, the AO passed the assessment order u/s. 144 read with section 147 of the of the Act, determining the total income of the assessee at Rs. 33,14,716/- after making addition of Rs. 33,00,000/- as income from undisclosed source under the provisions of section 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the addition of Rs. 23,50,000/- without affording proper opportunity of hearing to assessee after the receipt of remand report from the AO. 6. That the Ld. CIT(A), wrongly confirmed the impugned addition, by overlooking the documents, filed in appeal as additional evidence, to substantiate the credits in bank, as representing the sale proceeds of the said house. 7. That the impugned order, to the extent disputed herein, is against law and facts of the case." 4. At the outset, the Ld. Counsel for the assessee submitted that the legal grounds raised by the assessee in this case are covered in favour of the assessee by the decision of the Chandigarh Bench of the Tribunal in the case of Sh. Manjit Singh vs. DCIT International Taxatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh vs. DCIT International Taxation, relied upon by the Ld. Counsel. As pointed out by the Ld. Counsel the Coordinate Bench has decided the identical legal grounds raised by the assessee in the said case in favour of the assessee holding as under: "6. We have considered the rival submissions. The main and foremost grievance of the Ld. Counsel for the assessee in this case is regarding the validity of reassessment order framed by the DCIT (International Taxation) on the ground of non-issuance of notice u/s. 148 of the Act by DCIT (International Taxation). It has submitted that the assessment has been framed by the DCIT (International Taxation) on the basis of the borrowed satisfaction of the ITO, Dasuya instead of himself forming the bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment nor issued any notice u/s. 148 of the Act. The DCIT (International Taxation) continued proceedings from the stage these were left by the ITO, Dasuya. A perusal of the above sequence reveals that the ITO Dasuya did not have any jurisdiction over the assessee and, as such, the notice u/s. 148 of the Act by the ITO, Dasuya being without jurisdiction was not valid. Though, the fact, that the assessee was a non-resident Indian, was duly mentioned to the ITO, Hoshiarpur and the entire record along with reply of the assessee was transferred to ITO, Dasuya, apart from that the ITO Dasuya also was informed vide separate replies, as mentioned above, that the assessee was a permanent resident of USA, ITO Dasuya, continued to proceed with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR. Firstly, the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void ab initio, hence, any transfer of such void proceedings to the Assessing officer of competent jurisdiction did not validate his action and the proceedings. Even otherwise, as per the provisions of section 127 of the Act, ITO, Dasuya himself had no jurisdiction to suo motu transfer the case to the DCIT (International Taxation). Rather, the transfer of the case as per the provisions of section 127(1) of the Act, can be ordered by the competent authority prescribed in the said provisions. In view of this, the reopening of the assessment by the DCIT (international Taxation) was not valid and the same is accordingly quashed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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