9911796707
TMI Blog2023 (7) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... Meena, Sr.DR ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011- 12 is directed against the order of Ld. CIT(A)-20, New Delhi dated 31.10.2019. The assessee has raised following grounds of appeal:- 1. For that the Hon'ble CIT (Appeals) - 20 New Delhi erred on facts as well as in law in passing the impugned order u/s 250 of the Income Tax Act, 1961. 2. For that the Hon'ble CIT (Appeals) - 20 New Delhi erred on facts as well as in law in not considering the reconciliation statement of erstwhile partnership firm's income and the assessee's individual income with the income returned by him in his individual return. 3. For that the Hon'ble CIT(Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er also, the assessee has not been attending the assessment proceedings. Therefore, the appeal is taken up for hearing in the absence of the assessee and is being decided on the basis of the material placed on record. 3. Facts giving rise to the present appeal are that the assessee is a partnership firm and in the case of the assessee, assessment was re-opened u/s 147 of the Income Tax Act, 1961 ( the Act ). In response to the statutory notices, no one attended the assessment proceedings on behalf of the assessee. However, a copy of Dissolution Deed was sent to the Office of the Assessing Authority and it was intimated that the assessee s firm has been dissolved vide Dissolution Deed dated 31.03.2005 and it is run by Shri Ashish Mathur a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer had issued notice u/s 148 of the Act. The appellant did not comply with the notices sent by the Assessing Officer. A copy of dissolution deed of the assessee firm was sent to the Assessing Officer but no other information was submitted by the appellant. It is ascertained during appeal hearing that the receipts were received by Sh. Ashish Mathur in his Individual capacity in his individual PAN and also through the PAN of the firm. Under such, circumstances, it is not possible to believe that the firm is dissolved. Dissolution of the firm might have happened five years back i.e. in 2005, in pen and paper but actually the firm is alive and still earning income u/s 194C and 194J. Thus showing such income in the individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Deed of dissolution, they have continued the use of PAN number of erstwhile partnership firm and furnish the TDS returns accordingly. 5. That from Assessment Year 2006-07 (Financial year 2005-06) onwards, I have been furnishing my returns of income duly incorporating the Income and TDS as reflecting in my PAN as well as the PAN of erstwhile partnership firm as my professional/contractual income, and have paid full tax as per the applicable provisions of Income Tax Act, 1961. Also, all the returns of income filed in my capacity as proprietor of M/s Mathur Ugam and Associates have been duly assessed by the Income Tax Department. 6. That when I received a notice from ITO ward 61(2), New Delhi, for non-filing of Income Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for by any other person, and also required me to file a reconciliation statement in this regard. Since the same could not be submitted to the AO, I submitted the same before Hon'ble CIT(A). However, the Hon'ble CIT(A) has totally ignored the reconciliation statement submitted by me without any reason or basis. 10. As such, a grave injustice has been meted out to me in so far as I have paid full tax due on entire income of myself as well as the erstwhile firm, but I have been denied the refund of Rs. 3,63,100/- claimed by me in my ITR. To further aggravate the matters, the Hon'ble CIT (A) has confirmed further liability on me by ignoring the reconciliation statement submitted by me and wrongly applying the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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