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TMI Blog2022 (9) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... . This particular ground was not taken before the CIT(A). In our opinion the said ground should be considered by the CIT(A) on the basis of available record. Assessee had not made any argument on factual ground during the hearing. So, the only ground related to reopening on basis of AIR data is setting aside to the CIT(A) for adjudication. The assessee should get reasonable opportunity of hearing before the CIT(A) for his argument.The appeal of the assessee is allowed for statistical purpose. - I.T.A. No.310/Asr/2019 - - - Dated:- 20-9-2022 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : Sh. P.N. Arora, Adv. For the Respondent : Sh.Ghansham Sharma, Sr. DR. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e solely based on information of cash deposit in the bank account of the assessee which cannot confer valid jurisdiction u/s.148 of the Act to initiate the reopening proceedings and accordingly notice issued u/s.148 and all subsequent proceedings including orders of ld. AO and ld. CIT-A are void ab initio. 5. The ld. CIT(A) erred on facts and law in upholding the action of the AO regarding re-opening the present case because mere AIR information cannot be treated as giving rise to valid and adequate reasons to believe that income has escaped assessment within the meaning of section 148 of the Act. Accordingly notice issued u/s. 148 and all subsequent proceedings including order of ld. AO and ld. CIT(A) are void ab initio. 6. That th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to serve the notice to the assessee because the assessee was permanently shifted to Canada by leaving India. No intimation was issued to the ld. AO in relation to change of address of the assessee. The ld. AO issued notice as per PAN data basis. The reopening was meant for AIR return. The assessment was completed by addition of amount of Rs.15,17,500/- on the basis of peak credit for depositing in the bank account of the assessee. Aggrieved assessee challenged the facts and legal grounds. The assessee challenged the legal grounds before the CIT(A) related to the service of notice. The ld. Counsel during the arguments challenged the non-service of notice and defective affixture of notice by the ld. AO in relation to service of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is itself bad in law. 5. The ld. SR Dr relied on the order of Revenue Authorities. He further argued that assessee was not served due to his absence. The notice was issued within time limit i.e. 30.03.2017. The assessee did not inform to the revenue department and had not filed the return of income. The ld. AO issued notice on the basis of available record in PAN data basis. 6. We heard the rival submissions and persued the documents available in the record. The ld. counsel of the assessee argued on two legal grounds by challenging the jurisdiction of ld. AO for completion of assessment u/s. 144. But ld. AO had issued notice to the assessee as per the available record in PAN data basis. There is no error on the part of the ld. AO on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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