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TMI Blog2024 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 3,66,35,032/- for alleged mismatch in turnover which is absolutely misconceived and the same is therefore liable to be deleted. 3. In the facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming the action of Ld. AO in making addition of Rs. 2,00,12,280/- in respect of penalty under section 269SS, when it is no more res integra that penalty proceedings are distinct and separate from assessment proceedings though they emanate from assessment proceedings therefore, liable to be deleted. 4. In the facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming the action of Ld. AO in making addition of Rs. 4,90,89,280/- in respect of penalty under section 269T, when it is no more res integra that penalty proceedings are distinct and separate from assessment proceedings though they emanate from assessment proceedings, therefore, the said additions are liable to be deleted. 5. In the facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming the action of Ld. AO in making addition of Rs. 5,10,33,244/-(Rs. 4,90,89,196/- as per CIT(A) under section 68, contrary to the provisions of income tax act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties granted, therefore, Ld. CIT(A) had confirmed the additions made by the Ld. AO with the following observations: Decision: I have carefully considered the facts of the case as well as gone through the observation and findings of the AO 's assessment order Since no written submission against the grounds, as enumerated in grounds of appeal, is filed by the appellant despite availing multiple opportunity of hearing dated 23-09-2023, 16-10-2023, the appeal relating to the grounds is disposed on merit i.e. based on materials available on records. I find from the grounds of appeal vis-a-vis statement of facts that the appellant claimed the AO has made erroneous addition based on erroneous information, misconception of account and the same proceedings being bad in law. But the appellant is unable to submit any written documents in support of its claim and in course of appeal proceeding the attitude of non-compliance on the part of the appellant reveal the said claim of appellant being unacceptable. It is observed from the assessment orders that despite availing ample opportunity in assessment stage neither the appellant nor its authorized representative could have provided any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments, it was the submission by Ld. AR that assessment order passed u/s 144 on 28.11.2018 was having certain mistakes apparent, thus, requested for rectification by the assessee through an application u/s 154 on 24.12.2018, which according to the letter issued by DCIT, Circle-3(1) i.e., the Ld. AO on 09.04.2019 was disposed of through an order u/s 154 on 12.02.2019, however, no rectification order have been served upon the assessee nor the same is available on the portal of the department. Placing the arguments further on this issue, it was the submission that when such facts have been furnished before the Ld. CIT(A) before the date of the appellate order dated 23.01.2024, such crucial information was not looked into and simply brushed aside by the Ld. CIT(A), stating that there was no response by the assessee. The grounds of appeal are disposed of by the Ld. CIT(A), with the assertion that he is dealing with merits based on material available on record, however, in real terms the merits of the grounds are not deliberated which is apparent from the order of Ld. CIT(A). Ld. CIT(A) without making any independent inquiry which is obligatory upon him had summarily accepted the verdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below and have not furnished any information or explanation in support of its contentions before them, the tribunal cannot be used as a platform to furnish all the primary information which are supposed to be furnished before the authorities below. We, therefore, rejected the additional paper book furnished by the assessee, and therefore, we are not dealing with any of the documents freshly furnished before us. 11. In the present case, admittedly, the conduct of assessee cannot be taken at a par with a compliant assessee. The assessee remained absent before Ld. AO as well as before the Ld. CIT(A). Ld. AO was compelled to complete the assessment u/s 144, wherein certain additions / disallowances were made and the same were approved by the Ld. CIT(A) in absence of any further explanations / supporting corroborative evidence furnished by the assessee. However, Ld. CIT(A) have not decided the issues on merits also the information regarding rectification of assessee's assessment for which, though the order of rectification dated 12.02.2019 could not be placed before us by the either party, Ld. CIT(A) would have inquired on this issue from the Ld. AO to clarify as to what was the fate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act also makes it dear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus, once an assessee files an appeal under Section 246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact, the CIT(A) is obliged to dispose of the appeal on merits. In fact, with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) is co-terminus with that of the Assessing Officer i.e. he can do all that Assessing Officer could do. Therefore, just as it is not open to the Assessing Officer to not complete the assessment by allowing the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply dear from the Section 251(l)(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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