9911796707
TMI Blog2024 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, we are of the view that there was reasonable cause for the assessee in filing the appeal belatedly before CIT(A). Accordingly, we are of the view that the Ld CIT(A) was not justified in not condoning the delay. Considering the explanations given by the assessee, we condone the delay in filing the appeal before Ld CIT(A). Assessment of property purchased - percentage of assessee share - Since the ld CIT(A) has not adjudicated the appeal of the assessee on merits, normally, all the issues need to be restored to his file for adjudicating them on merits. However, it is submitted that the share of the assessee in the property purchased was only 20%, while the entire value of property has been assessed in his hands by the AO. Further, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty, the Assessing Officer reopened the assessment of the instant year u/s. 147 of the Act. However, the Assessing Officer has served all the notices to the old address of the assessee. However, the assessee had sold the same in June, 2018 itself. Further, the e-mail id of earlier tax consultant had been given to the department and he also did not inform about the notices issued by the AO. Hence, the assessee was not aware of the notices issued by the Assessing Officer and hence the assessee could not respond to any of the notices. Since, there was no response from the assessee, the Assessing Officer completed the assessment to the best of his judgment u/s. 144 r.w.s. 147 of the Act on 09/12/2019. The assessee was also not aware of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submitted that the order passed by Ld CIT(A) should be set aside. 5. The ld A.R further submitted that the Ld CIT(A) has not passed the order on merits. Further, the assessing officer has also passed the order u/s 144 of the Act. Thus, the assessee did not get proper opportunity before the AO to explain his case properly. He submitted that the AO has assessed the entire value of property in the hands of the assessee, while the share of assessee in that was only 20%. Accordingly, she prayed that entire issues may be restored to the file of the AO for examining them afresh and the assessee would be in a position to explain the sources for the investments made in the purchase of property. 6. We heard Ld D.R and perused the record. We not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
