9911796707
TMI Blog2024 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the case of the assessee was reopened u/s 147 of the Income Tax Act, 1961 ('the Act' for short) after recording the reasons and after taking proper approval from Principal Commissioner of Income Tax-13, New Delhi. Notices u/s 148 was issued and served on the assessee through ITBA portal and notices u/s 142(1) were issued and served on the assessee. There was no response from the assessee. The assessment was completed u/s 144 of the Act by making the additions u/s 69 of the Act at Rs. 31,40,464/- in Assessment Year 2012-13. Similarly, additions were also made in Assessment Year 2011-12 by completing the assessment u/s 144/147 of the Act and made an addition of Rs. 11,90,201/- . 4. Aggrieved with the above order, the assessee preferred an appeal before the Ld. CIT(A) and filed detailed submissions. For the sake of clarity, the same is reproduced below: "1. 1. The appellant is an Agriculturist and has no income other than Interest on savings and term deposits in bank, during the previous relevant to assessment year under appeal. 2. The appellant had filed the return of income with total income of Rs. 12,62,374/- and paid applicable taxes along with the interest thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer and further he observed that as per the statement of facts submitted by the assessee, assessee has received the assessment order in 2020 but this claim of the assessee has not been substantiated in any manner. As per the assessment order, the assessee was duly served with the notice u/s 148 of the Act and furthermore, the address mentioned in Form-35 is the same as that mentioned in the demand notice and the assessment order. Therefore, the claim of the assessee that assessment order and the several notices were not received by him was not substantiated in any manner. However, he observed that the impugned appeal is being admitted based on the unsubstantiated claim of the assessee in the interest of natural justice, without giving any finding on the factual claim of the assessee that assessment order and other details were received by him only on 25th February, 2020. Further, he observed that in Form-35, there is no request for filing of any documentary evidence under Rule 46A, even though no details were filed nor available before the Assessing Officer when he completed the assessment proceeding under Section 144 of the Act. In the statement of facts, the assessee has subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, Ld. CIT(A) has erred in law and on facts in treating the return filed by the assessee as 'non-est' and that too without any basis. 7. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in making cut and paste error while passing the impugned order and that too without applying independent application of mind. 8. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in charging interest u/s 234A, 234B and 234C of Income Tax Act, 1961. 9. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 7. At the time of hearing, the Ld. AR submitted that the assessee has passed away, therefore, this appeal is represented by her legal heir i.e., his wife Smt. Satya Wati. Accordingly, Form-36 was filed. Further, he submitted that late assessee being an agriculturist and he submitted that since assessee is no more, case is represented by his wife and she does not know any of the dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities for proper verification. 11. Considered the rival submissions and material placed on record. First, we observed that the assessee is no more and the appeal is being represented by the late assessee's wife, who has no knowledge of the activities of the late assessee. We considered the option of remitting the issue back to the file of AO or Ld. CIT(A). However, the assessee has already filed the relevant bank statements before the Ld. CIT(A) and none of the activities of late assessee are known to the assessee's wife, therefore, it will not serve any purpose to remit this issue back to the file of lower authorities. Considering the vulnerability of the wife of late assessee, we are inclined to deal with the case based on the information available on record. 12. With regard to appeal filed for Assessment Year 2012-13, it is brought to our notice that assessee has withdrawn cash of Rs. 35,00,000/- on 27th July, 2011 and deposited on 29/11/2011 Rs. 480,000/- on 30/11/2011 Rs. 370,000/- on 15/12/2011, Rs. 350,000/- and on 08/01/2012 Rs. 100,000/-, in his bank account, it is the claim of the assessee that the assessee has deposited the same cash withdrawn by him in 27th July, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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